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HomeMy WebLinkAbout9/15/2015 - STAFF REPORTS - 3.C. OVERSIGHT BOARD FOR THE SUCCESSOR AGENCY TO THE PALM SPRINGS COMMUNITY REDEVELOPMENT AGENCY BOARD REPORT MEETING DATE: September 15, 2015 NEW BUSINESS TITLE: APPROVING THE SALE OF THE PLAZA THEATRE, LOCATED AT 128 SOUTH PALM CANYON DRIVE TO THE CITY OF PALM SPRINGS, IN THE AMOUNT OF $1.00 SUBJECT TO CONDITIONS INITIATED: JAMES THOMPSON, BOARD CLERK/SECRETARY RECOMMENDATION: Adopt Resolution No. 37, "A RESOLUTION OF THE OVERSIGHT BOARD OF THE SUCCESSOR AGENCY TO THE PALM SPRINGS COMMUNITY REDEVELOPMENT AGENCY, APPROVING THE SALE OF THE PLAZA THEATRE LOCATED AT 128 SOUTH PALM CANYON DRIVE, TO THE CITY OF PALM SPRINGS, IN THE AMOUNT OF $1.00, SUBJECT TO CONDITIONS, PURSUANT TO THE PROVISIONS OF THE LONG-RANGE PROPERTY MANAGEMENT PLAN." BACKGROUND AND ANALYSIS: On September 23, 2014, the Oversight Board adopted Resolution No. 30, approving the sale of the historic Plaza Theatre to the City of Palm Springs in the amount of $1.00, pursuant to the property management plan. Rosenow Spevacek Group, the Successor Agency's property management plan consultant, determined the value of the property at zero. The Department of Finance rejected the zero value and the Long Term Property Management Plan was amended by the Oversight Board to list the property on the Plan, at the carrying value of $1,543,483. Subsequently the Successor Agency obtained an appraisal of the property prepared by Capital Realty Analysts, as disclosed to the Board on September 23, 2014, who determined the value of the property at $1.00. The Oversight Board action was submitted and approved by the Department of Finance on January 9, 2015. The Department of Finance approved the sale of the property to the City in the amount of $1.00 subject to the understanding the historic nature of the property and it cannot be demolished, the City will assume the financial responsibility of the renovations after the acquisition and is in the process of partnering with the Palm Oversight Board Report September 15, 2015— Page 2 Sale of the Plaza Theatre Springs International Film Festival to operate the facility, the City will secure a new operator, and the property will be maintained as an historic structure and arts venue. During this process, the City Attorney has realized that staff had overlooked the 10-day public notice as required by California Health and Safety Code Section 34181. City staff determined the prudent course of action would be for the Oversight Board to affirm its previous findings and actions, along with the inclusion of the Conditions pursuant to the Department of Finance approval of the sale. City staff provided public notice on Thursday, September 3, 2015. The Oversight Board action will be resubmitted to the Department of Finance for approval. Attachments: Proposed Resolution Board Report September 23, 2014 Resolution No. 30 DOF Approval Letter Public Notice/Affidavit RESOLUTION NO. 37 A RESOLUTION OF THE OVERSIGHT BOARD OF THE SUCCESSOR AGENCY TO THE PALM SPRINGS COMMUNITY REDEVELOPMENT AGENCY, RATIFYING AND APPROVING THE SALE OF THE PLAZA THEATRE LOCATED AT 128 SOUTH PALM CANYON DRIVE, TO THE CITY OF PALM SPRINGS, IN THE AMOUNT OF $1.00, SUBJECT TO CONDITIONS, PURSUANT TO THE PROVISIONS OF THE LONG-RANGE PROPERTY MANAGEMENT PLAN. WHEREAS, the Successor Agency for the Palm Springs Community Redevelopment Agency received its finding of completion from the California Department of Finance on January 2, 2014, pursuant to the Dissolution Act; and WHEREAS, on September 23, 2014, the Oversight Board adopted Resolution No. 30, approving the sale of the historic Plaza Theatre, located at 128 South Palm Canyon Drive, to the City of Palm Springs, in the amount of$1.00; and WHEREAS, on January 9, 2015, the California Department of Finance approved the Oversight Board adoption of Resolution No. 30, pursuant to conditions; and WHEREAS, a Notice of Public Meeting pursuant to the sale was posted on September 3, 2015, pursuant to California Health and Safety Code Section 34181, and included on the Successor Agency's web page. NOW, THEREFORE BE IT RESOLVED, THE OVERSIGHT BOARD FOR THE SUCCESSOR AGENCY TO THE PALM SPRINGS COMMUNITY REDEVELOPMENT AGENCY HEREBY FINDS, RESOLVES AND APPROVES AS FOLLOWS: SECTION 1 . The foregoing recitals are true and correct and incorporated herein. SECTION 2. The Oversight Board ratifies and affirms its previous findings and actions, on September 23, 2014, and the adoption of Resolution No. 30. SECTION 3. All legal prerequisites to the adoption of this Resolution have been satisfied. SECTION 4. The Oversight Board approves the sale of Property No. 7 in the Long-Range Property Management Plan, the Plaza Theatre, located at 128 South Palm Canyon Drive, to the City of Palm Springs for the appraised value of $1.00, subject to the following conditions: a. The City of Palm Springs will assume the financial responsibility of the property after the acquisition. Resolution No. 37 Page 2 b. The City of Palm Springs will secure a new operator, with conditions the property will be maintained as an historic structure and performing arts venue. SECTION 5. This Resolution shall become effective in accordance with California Health and Safety Code Section 34179(h), which authorizes the California Department of Finance to review all actions taken by the Oversight Board. PASSED, APPROVED AND ADOPTED BY THE SUCCESSOR AGENCY TO THE PALM SPRINGS COMMUNITY REDEVELOPMENT AGENCY ON THIS 15T" DAY OF SEPTEMBER, 2015. LISA HOWELL OVERSIGHT BOARD CHAIR ATTEST: JAMES THOMPSON, CLERK/SECRETARY Resolution No. 37 Page 3 CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk of the City of Palm Springs, Oversight Board Clerk/Secretary hereby certify that Resolution No. 37 is a full, true and correct copy, and was duly adopted at a special meeting of the Oversight Board for the Successor Agency to the Palm Springs Community Redevelopment Agency, on September 15, 2015, by the following vote: AYES: NOES: ABSENT: ABSTAIN: JAMES THOMPSON, CITY CLERK City of Palm Springs, California Oversight Board Clerk/Secretary OVERSIGHT BOARD FOR THE SUCCESSOR AGENCY TO THE PALM SPRINGS COMMUNITY REDEVELOPMENT AGENCY BOARD REPORT MEETING DATE: September 23, 2014 NEW BUSINESS TITLE: APPROVING THE SALE OF THE PLAZA THEATRE TO THE CITY OF PALM SPRINGS INITIATED: Department of Community& Economic Development RECOMMENDATION: 1. Adopt Resolution No. , "A RESOLUTION OF THE OVERSIGHT BOARD OF THE SUCCESSOR AGENCY TO THE PALM SPRINGS COMMUNITY REDEVELOPMENT AGENCY APPROVING THE SALE OF THE PLAZA THEATRE TO THE CITY OF PALM SPRINGS UNDER THE PROVISIONS OF THE LONG-RANGE PROPERTY MANAGEMENT PLAN" BACKGROUND AND ANALYSIS: The Dissolution Act calls for the Successor Agency, under the direction of the Oversight Board, to dispose of real property it received from the Dissolved RDA either for limited public uses, or for disposition into the private market expeditiously and with a view toward reasonably maximizing value, with the disposition proceeds ultimately made available for distribution to the affected taxing entities. The Successor Agency holds a total of 12 properties (consisting of 19 parcels in total) from the Dissolved RDA, including the Plaza Theatre. These include sites assembled for future redevelopment, public parking lots and other real property. Disposition of these properties could not occur until the Department of Finance ("DOF") issued a finding of completion and approved a long-range property management plan, which includes an inventory of these properties and other pertinent information. The Successor Agency received its finding of completion from DOF on January 2, 2014 and submitted its Long Range Property Management Plan ("LRPMP') simultaneously. The DOF began to review the PMP in late January and began to request additional information, documents and clarification. The LRPMP was prepared in collaboration with a qualified dissolution and real estate consultant and contained detailed information on each property, such as the date and purpose of acquisition, parcel characteristics, estimate of the current value and any lease, rental or other revenues, histories of environmental contamination, a description of each property's potential for transit-oriented development and the advancement of ITEM NO. Oversight Board Report September 23, 2014 Page 2—Approval of Sale of Plaza Theatre the City's planning objectives, and previous development proposals. In most cases, estimates of value were derived from recent comparable sales of like properties in the area since appraisals are not required for the LRPMP. Most importantly, the LRPMP addresses the intended disposition of each property. Permissible uses include retention for governmental use, retention for future development, sale of the property, or use of property to fulfill an enforceable obligation. Thus, the LRPMP outlined that the Successor Agency would sell all 12 properties. DOF, however, struggled with understanding the property values listed for a number of the properties, particularly the downtown parking lots and the Plaza Theatre (together, properties 7 through 12 in the LRPMP). Rosenow Spevacek Group ("RSG"), the Agency's consultant that prepared the LRPMP, determined that the likely value for each of those six properties was $0.00 (zero). RSG's rationale on the downtown parking lots was based on land use and parking economics. In terms of the Plaza Theatre, it was somewhat easier for DOF to understand the zero value. The then-current tenant has received rent concessions over the past several years and yet still closed after 23 years due to economic factors. Even with relatively strong interest from prospective users in the building, the process to select a new user for the building depends on the timetable for the renovation and conversion of the building. While the City remains hopeful that a new user would have the ability to pay a substantial monthly rent, it is unknown who the tenant would be, what the use would be, or what a feasible rent would be at this time. Plus, the building is nearly 80 years old. It went through a substantial remodel when the former RDA acquired the property in 1989, but with a single tenant in the building for 23 years it was time to examine the structure and all the major building systems for renovation or replacement. In 2013, the Agency commissioned a physical assessment of the building by Interactive Design Corporation of Palm Springs, and while there are no hard dollar figures in the report, the overall impact of the report is that millions of dollars would be necessary to bring the building into compliance with new building codes as well as remedy some of its mechanical deficiencies. The combination of the potentially weak rental stream and the significant capital needs suggests that even a value of zero for the property is probably generous. Nevertheless, when DOF reviewed the LRPMP, they balked at the zero values for half the properties. They did not raise any issues on the other six properties. DOF has not yet approved a LRPMP that contained "zero" values and indicated they would be unlikely to do so. The City proposed that DOF approve the LRPMP with the condition that each of the properties with a zero value be appraised prior to any actual sale. What DOF required instead was to assign a value to each of the property, with the Successor Agency retaining the option of appraising each of the properties to determine the true market value of the property prior to an individual sale. 02 Oversight Board Report September 23, 2014 Page 3—Approval of Sale of Plaza Theatre The Dissolution Act does not require that properties be appraised at the time of the preparation or adoption of the LRPMP. Any value assigned to the properties would have to have an economic basis (i.e. an appraisal) or, alternatively, be the historic value of each of the properties. Under GASB, all public agencies carry real property on their books at their historic cost basis (the "Carrying Value"). Over time, the carrying values can sometimes get disconnected from market value because they are not escalated with inflation. On the other hand, the carrying value on certain former RDA properties can be significantly higher than market value, even years later, because they often reflect the Agency acquiring and renovating a structure for public benefit rather than economic return. I The Carrying Value of the Plaza Theatre is significantly higher than what the City would want to acquire the property for under the LRPMP: _. Site Name Assessors Parcel Carrying Value Numbers) 7 Plaza Theater 513-144-010 1,543,483 L-- ----- _ _ .. . ........ - -_ The Oversight Board approved a resolution adopting the Carrying Value as the "values" for each of properties 7 through 12 in the LRPMP on February 25, 2014. The other properties in the LRPMP remain unchanged. In addition, the resolution allowed the Successor Agency to appraise any of the six properties if it seeks to convey or acquire any of these properties for a value other than the Carrying Value. It does not obligate the City or any other buyer to pay these values for the property if a different market value is established by an appraisal. In June, 2014, the City hired Capital Realty Analysts of La Quinta, California to undertake an appraisal of the property. Because of the historic nature of the property, the appraiser was asked to assume some continued operation of the theater and not a true "highest and best use" that would include demolishing the property for a new retail/commercial use. Such an assumption on an economically obsolete building creates an appraisal problem: Appraisal Problem "The subject property includes a 024-acre land parcel, improved with a vacant, historic theatre building. In light of the fact that the improvements were constructed new in the 1930's, and are functionally and economically obsolete, the primary appraisal problem for this analysis involves the determination of the highest and best use of the property: and estimating the costs that a buyer may incur in order to place the property back in service with the limitations imposed by current code standards and the Class 1 historic designation. As a 03 Oversight Board Report September 23, 2014 Page 4—Approval of Sale of Plaza Theatre historic, special use property, I also encountered challenges in acquiring and analyzing comparable sales.... The sales comparison based value estimate provides support for the cost-based value estimate, which is the main technique typically applied to special purpose properties such as the subject. Additional information in this regard is included in the Market Analysis section and within the approaches to value." The appraiser further found: "For at least the last 4 years of The Follies run, the Lessee was unable to pay rent. After the show closed, the Lessee held a sale to dispose of the personal property contained within the Theatre. This includes all lighting, sound and stage equipment, etc. Seating remained in place, although it appeared to be at the end of its economic life. In these regards, the subject property presents a challenging marketing prospect, since significant sums will be required to bring the property back to an acceptable operating condition or altemative use." Conclusion "...The Client indicated that their consultants estimate this cost at $3MM - $4MM. It is virtually certain that a market buyer would not expend these kind of funds, as even The Follies, which by all accounts was a well- managed and produced show, failed to generate sufficient net income to remain viable in this location. Consequently, in addition to the functionally obsolete nature of the building, the specialty use is now economically obsolete. "Historic Theatres of this type, much like parks, churches, museums and the like, rarely generate sufficient net income to be viable real estate investments.... "However, the very significant capital required to return this venue to operational status is far beyond the value of the property at completion. To demonstrate, assuming a best-case cost of $3MM, the property investment would be $201.30 PSF, assuming the purchase price was $0. As described in the sales table [included in the appraisal], only 2 sales exceeded $200 PSF, and both of these venues were operational and not economically obsolete. Furthermore, neither required material capital improvements. if the subject were not historic and could be demolished, the market value of the property would likely be equal to the current land value, less the cost to remove the improvements." 04 Oversight Board Report September 23, 2014 Page 5—Approval of Sale of Plaza Theatre The value of the property, as determined by the appraiser, is $1.00. The City proposes to pay the $1.00 to the Successor Agency and then bear the financial responsibility of the renovations, as well as undertake the process of securing a new operator. it i I G5 RESOLUTION NO. 30 A RESOLUTION OF THE OVERSIGHT BOARD TO THE PALM SPRINGS COMMUNITY REDEVELOPMENT AGENCY APPROVING THE SALE OF THE PLAZA THEATRE LOCATED AT 128 SOUTH PALM CANYON DRIVE TO THE CITY OF PALM SPRINGS UNDER THE PROVISIONS OF THE LONG-RANGE MANAGEMENT PLAN WHEREAS, the Community Redevelopment Agency of the City of Palm Springs ("Redevelopment Agency") was a redevelopment agency in the City of Palm Springs ("City"), duly created pursuant to the California Community Redevelopment Law (Part 1 (commencing with Section 33000) of Division 24 of the California Health and Safety Code) ("Redevelopment Law"); and WHEREAS, AB X1 26 and AB X1 27 were signed by the Governor of California on June 28, 2011, making certain changes to the Redevelopment Law, including adding Part 1.8 (commencing with Section 34161) and Part 1.85 (commencing with Section 34170) to Division 24 of the California Health and Safety Code which dissolves the Redevelopment Agency ("Dissolution Act"); and WHEREAS, under the Dissolution Act, the term "successor agency" was defined to refer to the dissolved redevelopment agency's sponsoring community (the city, county or city and county that formed the Dissolved RDA), unless the sponsoring community adopted a resolution electing not to serve in that capacity; and WHEREAS, pursuant to Health & Safety Code Section 34191.5(b), successor agencies are required to send long-range property management plans to the oversight board and State Department of Finance no later than six months following the issuance of the finding of completion; and WHEREAS, staff and consultants to the Successor Agency of the Palm Springs Community Redevelopment Agency prepared a Long Range Property Management Plan, in accordance with the provisions of Section 34191.3 of the Dissolution Act, indicating the intended disposition and use of the real property assets of the former Redevelopment Agency; and WHEREAS, The Successor Agency received its finding of completion from DOF on January 2, 2014; and WHEREAS, pursuant to Health & Safety Code Section 34191.5(b), the Long-Range Property Management Plan was submitted for review and approval to the Oversight Board and Department of Finance on December 16, 2013; and Resolution No. 30 Page 2 WHEREAS, in its review of the LRPMP, the DOF required the Successor Agency to assign the Carrying value to each property, but did not object to the Successor Agency retaining the option of appraising each property to determine the true market value of the property prior to an individual sale; and WHEREAS, in June, 2014, the City hired Capital Realty Analysts of La Quinta, California to undertake an appraisal of the property, and the appraiser concluded that based on a number of unique market and site conditions, the Plaza Theatre's value is $1.00. NOW, THEREFORE, BE IT RESOLVED BY THE OVERSIGHT BOARD OF THE SUCCESSOR AGENCY OF THE COMMUNITY REDEVELOPMENT AGENCY OF THE CITY OF PALM SPRINGS AS FOLLOWS; Section 1. The Oversight Board hereby finds and determines that the foregoing recitals are true and correct, and incorporates them herein by reference. Section 2. The Oversight Board approves the sale of Property No. 7 in the Long- Range Property Management Plan, the Plaza Theatre, to the City of Palm Springs for the appraised value of$1.00. Section 3. At such time as the Successor Agency receives proceeds from the sale of the property, the Successor Agency shall comply with applicable statutes regarding the distribution of these proceeds to the County Auditor Controller for dissemination to the affected taxing agencies. Section 4. This Resolution shall take effect three business days after its adoption. ADOPTED THIS 23" DAY OF SEPTEMBER, 2014. OMAS FLAW, Chairman ATTEST: MES THOMPSON, City Clerk Oversight Board Clerk/Secretary Resolution No. 30 Page 3 CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS) I, James Thompson, Secretary of the Oversight Board of the Successor Agency of the Palm Springs Community Redevelopment Agency hereby certify that Resolution No. 30 was adopted by the Oversight Board at a Special Meeting held on the 23'd day of September, 2014, by the following vote: AYES: Board Member Foat, Board Member Ready, Board Member Van Horn, and Chair Flavin NOES: None ABSENT: Board Member Arthur, Board Member Marshall, and Vice Chair Howell ABSTAIN: None AMES THOMPSON, CLE IUSECRETARY ANT 0R a "� ? i w IIII n o m r DEPARTMENT OF EDMuND G. BROWN JR. • GOVERNOR C1UEDa�P F I N A N C E 91 5 L STREET ■ SACRAMENTO CA ■ 95S 14-3706 ■WWW.DOY.CA.GOV January 9, 2015 Mr. John Raymond, Director of Community and Economic Development City of Palm Springs 3200 East Tahquitz Canyon Way Palm Springs, CA 92262 Dear Mr. Raymond: Subject: Approval of Oversight Board Action The City of Palm Springs Successor Agency(Agency) notified the California Department of Finance (Finance)of its September 23, 2014 Oversight Board (OB) resolution on September 26, 2014. Pursuant to Health and Safety Code (HSC) section 34179 (h), Finance has completed its review of the OB action. Based on our review and application of the law, OB Resolution No. 30, approving sale of the Plaza Theatre located at 128 South Palm Canyon Drive (Plaza Theatre)to the City of Palm Springs (City), is approved. This property was listed on the Agency's Long-Range Property Management Plan (LRPMP), which was approved by Finance on March 25, 2014. The sale of the Plaza Theatre authorized with the OB resolution No. 30 is consistent with the disposition of the property approved in the LRPMP. In addition, our approval is based on our understanding that the Plaza Theater has a historic designation and cannot be demolished. The City will assume the financial responsibility of the renovations after the acquisition and will secure a new operator with conditions that the property will be maintained as a historic structure and performing arts venue. Please direct inquiries to Beliz Chappuie, Supervisor, or Satveer Ark, Lead Analyst at (916)445-1546. Sincerely, 1 TYN HpWARD Acti Pr or,gm Budget Manager cc: Mr. Geoffrey Kahl, Director of Finance, City of Palm Springs Ms. Pam Elias, Chief Accountant Property Tax Division, Riverside County Ms. Elizabeth Gonzalez, Bureau Chief, Local Government Audit Bureau, California State Controller's Office California State Controller's Office CITY OF PALM SPRINGS PUBLIC NOTIFICATION a Meeting Date: Oversight Board September 2, 2015 Subject: Sale of the Plaza Theatre, 128 South Palm Canyon Drive AFFIDAVIT OF POSTING I, JAMES THOMPSON, City Clerk, of the City of Palm Springs, California, do hereby certify that a copy of the attached Notice of Public Meeting was posted at City Hall, 3200 E. Tahquitz Canyon Drive, on the exterior legal notice posting board, and in the Office of the City Clerk, and the Oversight Board website, at or about 6:00 p.m., on Thursday, September 3, 2015. 1 declare under penalty of perjury, pursuant to the State of California, that the foregoing is true and correct. AMES THOMPSON City Clerk, City of Palm Springs Oversight Board Clerk/Secretary NOTICE OF PUBLIC MEETING OVERSIGHT BOARD OF THE SUCCESSOR AGENCY TO THE PALM SPRINGS COMMUNITY REDEVELOPMENT AGENCY PROPOSED SALE OF THE HISTORIC PLAZA THEATRE, LOCATED AT 128 SOUTH PALM CANYON DRIVE, TO THE CITY OF PALM SPRINGS NOTICE IS HEREBY GIVEN pursuant to Cal. Health and Safety Code Section 34181, the Oversight Board of the Successor Agency to the Palm Springs Community Redevelopment Agency will hold a public meeting on Tuesday, September 15, 2015. The Oversight Board meeting begins at 4:30 P.M., in the Council Chamber, Palm Springs City Hall, 3200 East Tahquitz Canyon Way, Palm Springs. The purpose of the Oversight Board Meeting is to consider a resolution to affirm its previous findings and actions, and approve the sale of the historic Plaza Theatre, located 128 South Palm Canyon Drive, to the City of Palm Springs, in the amount of $1.00 pursuant to the Successor Agency Long Range Property Management Plan, approved by the Oversight Board and the California Department of Finance. The sale will be conditioned upon the historic status of the property, cannot be demolished, and remain a performing arts venue. REVIEW OF INFORMATION: The staff report and other supporting documents are available for public review at City Hall between the hours of 8:00 a.m. and 6:00 p.m., Monday through Thursday, on or after Thursday, September 10, 2015. Please contact the Office of the City Clerk at (760) 323-8204 if you would like to schedule an appointment to review these documents. PUBLIC COMMENTS: Response to this notice may be made verbally at the Public Meeting and/or in writing before the meeting. Written comments may be made to the Oversight Board by letter (for mail or hand delivery) to: James Thompson, City Clerk Oversight Board Clerk/Secretary 3200 East Tahquitz Canyon Way Palm Springs, CA 92262 Si necesita ayuda con esta carta, porfavor Ilame a la Ciudad de Palm Springs y puede hablar con Felipe Primera telefono (760) 323-8253. MES THOMPSON City Clerk Oversight Board Clerk/Secretary r t An Appraisal Report r Of jemyoftbW' scam The Historic Plaza Theatre 1 Prepared For: Location: The City of Palm Springs 128 South Palm Canyon Drive, Palm Attn: Mr. David H. Ready, Esq., Springs, CA 92262-6330; Otherwise r Ph.D., City Manager Known As APN: 513-144-010; P.O. Box 2743 Riverside County, CA. Palm Springs, CA 92263-2743 r - r Date of Report: July 10, 2014 Date of Value: June 18, 2014 ' Capital Realty Analysts File No.: 14-3994 CAPITAL REALTY ANALYSTS MICHAEL A. SCARCELLA,MAI 78015 MAIN STREET, SUITE 207 LA QUINTA,CA 92253 t PHONE: (760)564-6222 FAX:(888)985-9994 EMAIL: MIKEna,REALTYADVISOR.COM CAPITAL REALTY ANALYSTS July 10, 2014 REAL ESTATE APPRAISERS♦ANALYSTS 0 ADVISORS 78.015 MAIN STREET,SUITE 207 LA QuINTA,CA 92253-8962 The City of Palm Springs CW Attn: Mr. David H. Ready, City Manager PM P.O. Box 2743 ' Palm Springs, CA 92263-2743 RE: The Historic Plaza Theatre: 128 South Palm Canyon Drive, Palm ' Springs, CA. 92262-6330: Otherwise Known As APN: 513-144-010: Riverside County, CA. 1 Dear Mr. Ready: At your request and authorization, I have prepared this appraisal report, 1 setting forth my opinion of the market value of the fee simple estate in the subject property, as of June 18, 2014. Per your request, the following market value estimates are provided for the subject property: 4 Market Value "As Is" ' My report identifies the subject property and its market area and presents the market data and analysis leading to the final estimate of value. This report is subject to the requirements of the Code of Professional Ethics and Standards of ' Professional Appraisal Practice of the Appraisal Institute. The appraisal report is intended to comply with the appraisal guidelines of Title XI of the Financial Institutions Reform, Recovery and Enforcement Act of 1989 ("FIRREA"), the Uniform Standards of Professional Appraisal Practice ("USPAP"), adopted by the Appraisal Standards Board of the Appraisal Foundation. 1 I have personally inspected the subject property. I have located current sales and listings of comparable properties in the subject market and competing areas, and have analyzed this data in order to arrive at my estimates of value of the subject property. Based upon the available data, I conclude that the market value of the fee simple estate in the subject property as is, as of June 18, 2014 is as follows: $1 (One Dollar) Phone:(760)564.6222 ' Fax:(888)985-9994 Email:mike@realtyadvisor.com . . ._..____.. 1 1 � July 10, 2014 Capital Realty Analysts / Mr. David H. Ready The undersigned have no personal interest either present or contemplated in the subject property and certify that my employment was not dependent upon producing a specific value, or a value within a given range. No fee, received or to be received for the employment of my services is in any way contingent on the opinions reported herein. I hope you find the details of this appraisal report relevant to your decisions. Thank you for the opportunity to be of service. ' Respectfully submitted, CAPITAL REALTY ANALYS�TS Michael A. Scarcella, MAI State.Certification No.: AG019463 Expiration Date: October 24, 2015 r 1 r r r r r r r r Table of Contents Summary of Important Facts and Conclusions...... .'........................................ 5 Aerial Photo of the Subject (Source: Riverside County GIS) ......................... 10 Introduction / History of the Subject..................:a...................................... 11 Definition of Fee Simple Estate................................................................... 13 Definition of Market Value ......................................................................... 13 ' Definition of"As Is" Value ................................... ...................................... 13 AppraisalProblem...................................................................................... 14 Scopeof Work............................................................................................ 14 ' Legal Description ....................................................................................... 15 Assessment & Taxation.............................................................................. 15 Regional Analysis- Coachella Valley ............................................................. 17 MarketAnalysis ............................................................................................ 25 SiteAnalysis ................................................................................................. 32 Improvement Description .............................................................................. 45 ' Highest and Best Use Analysis ...................................................................... 54 AppraisalProcess.......................................................................................... 58 CostApproach .......................................................:...................................... 60 Sales Comparison Approach.......................................................................... 74 Reconciliation and Final Estimate of Value.................................................... 87 Certification .................................................................................................. 88 Assumptions and Limiting Conditions...........................................................91 I r i ' 3®Z014 CAPITAL REALTY ANALYSIS Page 4 f� t 1 Summary of Important Facts and Conclusions Client: The City of Palm Springs Attn: Mr. David H. Ready, City Manager P.O. Box 2743 Palm Springs, CA 92263-2743 Intended Users: The Client Intended Use: This report is intended for use by the Client to ' establish a current value for the subject property. Property Type: The subject of this appraisal report is a vacant, ' historic theatre building. Additional details are included in the Introduction and Improvement Description sections of the report. ' Location: 128 South Palm Canyon Drive, Palm Springs, CA. Identification: APN: 513-144-010: Riverside County, CA. Thomas Brothers Page 786 Grid D2 Guide Reference: ' N W AN PRp�T9p � GAiI E2 s C9d0 2014 CAPITAL RP.ALTY ANALYSTS Page 5 Summary of Important Facts and Conclusions ' Census Tract Number: Tract 0446.06 }t ■6 ! ' MTAH UHd AA N Y ETA H A+ cuN;6 9. 1. . < � i ! 4 Report Format: Appraisal Report Purpose of the The purpose of this appraisal is to estimate the r Appraisal: market value of the fee simple estate in the subject property, under the following conditions; 4 Market Value "As Is" in accordance with the definition of market value described in the body of this Report. Date of Valuation: June 18, 2014 Date of Appraisal: July 10, 2014 Owner of Record: A Preliminary Title Report was not submitted or examined. According to public records, title to the subject property is vested with Community Redevelopment Agency, City of Palm Springs. C'M ®2014 CAPITAL REALTY ANA -IM Page 6 Summary of Important Facts and Conclusions Site: According to Riverside County Assessor's Plat Map, the site size of the subject site is .24-acres, ' or 10,454 SF. Zoning: According to the zoning map of City of Palm ' Springs, the subject parcel is zoned CU, Civic Use District Zone. In light of the municipal ownership and Class 1 Historic Designation, the subject's ' zoning is conisde4rds reasonable and appropriate. A Zoning Map is located in the Site Analysis section of this report. General Plan: According to the general plan map of City of Palm Springs, the subject parcel is designated Central Business District. The General Plan designation is considered reasonable and appropriate. A General Plan Map is located in the Site Analysis section of this report. Improvements: The subject property is a .24-acre land parcel, improved with the Plaza Theatre, a 2-story, Class ' 1 historic building. The improvements consist of a cast in place concrete foundation, walls and floor with concrete masonry unit upper walls supporting segmented wood trusses. The improvements were constructed new in 1936, and were observed to be in fair condition on the date ' of value. Additional details are included in the Introduction and Improvement Description sections of the report. ' Highest And Beat Use, Develop commercial use "As Vacant": ' Highest And Best Use, Cure functional obsolescence, deferred "As Improved": maintenance and building safety issues, and continue with theater use. Property Rights Fee Simple Estate ' Appraised: ' `'?Ad ®2014 CAPITAL REALTYANALYM Page 7 Summary of Important Facts and Conclusions Extraordinary 1. The subject land is assumed to be free and Assumptions: clear of all soil contamination. Hypothetical 'None Conditions: Personal Property: $0 Marketing Period: 12 Months Exposure Period: 12 Months Final Value Estimate: $1 (One Dollars) Cad 0 2014 CAPUAL REAL ANALYM Page 8 Photographs Relating to the Subject Property The subject property viewing E from Lobby area S. Palm Canyon Drive. The basement has been in use as a The theater interior viewing E from dressing room. the balcony. The balcony viewing N Street scene viewing N along S. Palm Canyon Drive; subject at right. J Page 9 ' C4d®2014 CAPITAL REALTY APALVSTS Aerial Photo of the Subject (Source: Riverside County GIS) PoVERSIDE COUNTY GIS Jill Wi Ah 0 Y TPH UITZ '^ Iln r z •....Ll a b (' t t PoWWd*CqunlylLMAGIS Salactad Paxd(s): 513-I44-010 LEGEND �SEIECfED PPRCEL �INc�PTES In�HOHYPv3 PAKEh arr ft"aw rn- MTD]]Mdala seto cwabd R,, rof IPfHM[e DgODaes am YaDate failures 1 aDDN,P o % are%t fr.NPsiop X(V]Dabaui" Aengl,eXl(5 BaIidYUS TM C WIfI d e We 0 1dea, M wXlMI 01 gIX�T1PP a5 b IM[(MtM(IM LIICP K MRII IM1�a DaM1Y1.](plfdCy,IK4✓4'b,q [otbge[ncuaN aap WIa0 ott,am "aF re% f�,l ottte ✓bNy f018p/Y4v1[PliOn(VdiTBd Gn IM1i my Anl u>e WTR DIWX[,vIN rt51kt1 b XCUih aPA PR<50n Slnl bt tl\P SOk fe5pIM311b 0(NP JS Y jR( 4 6 1 Cad C 2014 CAPITAL REALTY ANALYSTS Page 10 C Introduction / History of the Subject 1 The subject property is a .24-acre land parcel; improved with the Plaza Theater, a historic theater building located at 128 S. Palm Canyon Drive, Palm Springs, CA. The Plaza Theatre is a 2-story Class 1 historic building. The improvements consist of a cast in place concrete ' foundation, walls and floor with concrete masonry unit upper walls supporting segmented wood trusses. The improvements were constructed new in 1936 as a component of the La Plaza mixed-use complex. La Plaza ' originally included an underground garage, second story apartments over commercial spaces - all in arcaded buildings that defined a central parking plaza. In addition, bungalows were located behind the main plaza commercial buildings. The Theatre hosted a number of musicals and radio shows in its early years, helping to draw attention to Palm Springs. Subsequently, the property was used as a 2-screen movie theater. The Theatre was active until 1989, when it became home to the Fabulous Palm Springs Follies (The Follies). When the property was remodeled in ' 1989 to accommodate The Follies, a fire suppression system was installed; along with a projection booth, house lights and some interior finishes. In 1990, production facilities and a screen hoist & stage pit ' were added. In 1991, the HVAC and electrical systems were upgraded. In 1996, the basement and pit were remodeled, and a stage extension was installed. Cod Page 11 ®2014 CAPITAL REALTY ANALYSTS Introduction / History of the Subject (cont'd) In 1998, the building was acquired by the Community Redevelopment Agency of Palm Springs, who continued to lease the property to The Follies. The Plaza Theatre is landlocked: surrounded by existing buildings, and the subject building exterior envelop is co-terminus with the parcel. This greatly impacts simple access by the public, fire exiting, access by maintenance personnel, staging and access by performance personnel and equipment. To address the needs for access and trash easements, lease agreements have been executed with two adjacent property owners. The basic lease agreements are between the respective property owners and the Community Redevelopment Agency of the City of Palm Springs ("Agency"). Subsequent sub-leases were executed and amended between the "Agency" and the Partnership for the Performing Arts, L.P. The following shows the layout of La Plaza with ownership: _ TAHauITZ CA troy WAY tt we Nway Laray _. (CRY) T J ( Fwnla That) Plaza Las Flores cxy of Pon socc nnw caf - 91 c3 CiyafPdm9PFhV-ThO&G m 9 v Plaza wasa � � � w Plaza East i Ste Plan.Ownership of a Oaten builOu+gs When the City Redevelopment Agency acquired the property, the initial lease rate was 10% of gross income. The lease was subsequently modified to $14k per month. In approximately 2000, the lessee became unable to e to produce the show. In May 2014 the producer pay rent, but continued p y retired the show and the property is currently vacant. Cad 0 2024 CAPITAL REALTY ANALYSTS Page 12 Introduction / History of the Subject (cont'd) As described further on in the Improvement Description section of the report, the property suffers from legal constraints along with very significant functional and economic obsolescence. The dissolution of the ' Redevelopment Agency of the City of Palm Springs and the subsequent legislative requirement to transfer title to the Theatre generated the requirement for this analysis. ' Definition of Fee Simple Estate "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. I. ' Definition of Market Value The definition of Market Value for this Appraisal is as follows: "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 are 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 acting in what they consider their best interests; ' 3. A reasonable time is allowed for exposure on 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 the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. ' Definition of"As Is" Value For the purposes of this analysis, the "As Is" value is defined as the market value of the subject property in its current state (as of the date of value). (The Dictionary of Real Estate Appraisal,3xd Edition,Appraisal Institute,Chicago,Illinois,Page 140.( Cod 02014 CAPITAL REALTY ANALY5fS Page 13 t Appraisal Problem The subject property includes a .24-acre land parcel, improved with a vacant, historic theatre building. In light of the fact that the improvements were constructed new in the 1930's, and are functionally and economically obsolete, the primary appraisal problem for this analysis involves the determination of the highest and best use of the property: and estimating the costs that a buyer may incur in order to place the property back in service with the limitations imposed by current code standards and the Class 1 historic designation. As a historic, special use property, I also encountered challenges in acquiring and analyzing comparable sales. Interestingly, I found that the [ combination of municipal and/or non-profit ownership of older [ downtown area theatre buildings is not unique. However, the specific nuances of the functional and economic problems of the subject are unique. While I was able to overcome this problem by selecting sales in as close an effective age and condition to the subject as possible, all of the sales and the subject are unique, and have a specialized fit in their respective sub-market areas. The sales comparison based value estimate provides support for the cost-based value estimate, which is the main technique typically applied to special purpose properties such as the subject. Additional information in this regard is included in the Market Analysis section and within the approaches to value. Scope of Work This appraisal report is intended to be an appraisal assignment as defined in the Uniform Standards of Appraisal Practice (USPAP). It is my intent that the appraisal service be performed in such a manner that the results of the analysis, opinions, and conclusions be that of a disinterested 3rd party. It is also my intent that all appropriate data deemed pertinent to the solution of the appraisal problem be collected, confirmed and reported in conformance with USPAP and the Code of Professional Ethics of the Appraisal Institute. The scope of the analysis is intended to be appropriate in relation to the significance of the appraisal problem. In preparing this appraisal report, the appraiser performed the following steps: Inspection I have physically inspected the subject property as of the date of value. E Information [ I searched for comparable data from a variety of sources. These include published data services, the Desert Area MLS, the County Tax Roll, and personal interviews with local brokers, lenders and developers. Page 14 Cad®Z014 CAPITAL REALTY ANALYSTS 1 1 Scope of Work (cont'd) 1 Confirmation Unless otherwise noted, all comparable data applied in this report ' has been confirmed with at least 1 party to the transaction. A party to the transaction may include 1 or more of the following; buyer, seller, broker, lender, attorney, accountant, title officer, escrow ' officer. Inspections of out of town comparables were performed via aerial map and computerized street views. ' Analysis I have analyzed the data and applied the appropriate techniques available to arrive at my opinion of market value for the subject ' property. Legal Description ' A Preliminary Title Report for the subject property was not submitted or examined. The short legal description for the subject parcel is included on the Property Profile Report, included in the Addendum ' Assessment & Taxation Real property taxation in the State of California is governed by ' Proposition 13, which was passed by the voters in June 1978. The basic elements of Proposition 13 are as follows: 1. The tax rate was limited to 1% of the assessed value plus an additional 1/4% to cover the payment of debts previously approved by voters. ' 2. The assessed value of a property purchased prior to March 1, 1975 was fixed at that property's market value as of March 1, 1975. For a property purchased after March 1, 1975, the law requires the assessment to be based on the market value at the time of sale. 3. All assessed values can increase no more than 2% per year for ' inflation. The following table shows the current assessed value for the subject ' property: I ' 1 513-144-010 IINS 10,464 395,263 27,369 - $ 422,632 - 0.00% ' /'M 0 2014 CAPITAL REAI, YANALYSTs Page 15 Assessment & Taxation (cont'd) The assessed value of the subject property exceeds the current market value of the property. Consequently, I conclude that the assessed value of the subject property' is not reasonable. The subject property is currently owned in fee by a tax-exempt entity. Consequently, I have no basis for estimating the reasonableness of the effective tax rate for the subject property. Easements and Encumbrances A Preliminary Title Report for the subject parcel was not submitted or examined. Consequently, the subject is being appraised as though there are no atypical easements and/or encumbrances that may have a negative impact on the prospective market value or marketability of the subject property: other than those specifically noted. Any user of this analysis is advised to make an independent assessment of the condition of title, prior to utilizing this analysis. The property does have a known access easement, providing a pedestrian corridor from South Palm Canyon Drive to the theatre entrance. 'lrL�0 2014 CAmIT REAL ANA *STS Page 16 Ronal Analysis - Coachella Valle Coachella Valley Alap .��., I .Mr California 1 wm"/ hsp Us* Nagmad Pa* JaBflve 7iee i w ' !an CRY Palm SP M S I di ownaaa. 10 yr �11 YwIN ' The Coachella Valley is a valley in Southern California which extends for approximately 45 mi (72 km) in Riverside County southeast from the San Bernardino Mountains to the northern shore of the Salton Sea. It is the ' northernmost extent of the vast trough; which includes the Salton Sea, the Imperial Valley and the Gulf of California. It is approximately 15 mi (24 km) wide along most of its length, bounded on the west by the San Jacinto Mountains and the Santa Rosa Mountains and on the north and east by the Little San Bernardino Mountains., The San Andreas Fault crosses the valley from the Chocolate Mountains in the southeast corner and along the centerline of the Little San Bemardinos. The fault is easily visible along its northern length as a strip of greenery against an otherwise bare mountain. ' The Coachella Valley connects with the Greater Los Angeles area to the west via the San Gorgonio Pass, a major transportation corridor that includes I-10 and the Union Pacific Railroad. Populated by nearly 600,000 people, the Coachella Valley is part of the 13th-largest metropolitan area in the United States, the Inland Empire. t Cad®2014 CAPITAL REALTY ANALYSTS Page 17 1 Regional Analysis- Coachella Valley The following table shows the growth trend of the regional area (source: CA Department of Finan& / U.S. Census Bureau): 500,000 450,000 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 $ $ $ $ $ o 0 0 0 m m m m m m m m m m o .-I ei .-i ei ei eY ,-1 •1 rl ei N N N N N N N N N N N N N N The regional area generally attracts a high percentage of retirees due to the favorable climate in the fall, winter and springs seasons. Summers are hot, resulting in a seasonal population base. Development has generally been moving from west to east through the region. Consequently, the eastern cities in the region have had the highest s growth rates over the past several years. The following table shows the �[ growth rates of the cities in the region, from west to east: City 9-Yr Indio 66,539 72,142 77,146 80,962 82,325 75,122 77,165 78,065 78,298 11,759 Cathedral City 50,957 51,435 52,115 51,972 52,508 51,037 51,603 51,952 52,108 1,151 Palm Desert 49,595 49,879 49,752 50,686 51,570 48,132 49,111 49,471 49,619 24 Palm Springs 46,000 46,754 46,858 47,019 47,653 44,385 45,002 45,279 45,414 (586) Coachella 30,964 35,449 38,486 40,317 41,043 40,464 41,502 41,904 42,030 21,066 La Quinta 36,377 38,604 41,092 42,743 43,830 37,307 37,836 38,075 38,190 11813 Desert Hot Springs 19,507 22,163 23,544 25,939 26,584 25,852 27,383 27,638 27,721 8,214 Rancho Mirage 16,520 26,793 16,944 16,975 16,938 17,168 17,463 17,504 17,556 1,036 Desert Hot Springs and Coachella had the highest overall growth rates and the lowest median housing prices, reflecting the generally poor economic conditions that have prevailed in the region over the past approximately 7-years. Old®2014 CAPrrA Re LT AIA ISTS Page 18 1 Regional Analysis — Coachella Valley Economy Tourism, retail, healthcare, construction and agriculture are the main ' industries in the Coachella Valley. The following table shows the employment distribution by sector: ' f9LRC[UDNhOYM[Nlfi(Y[IdM(ATDDAtTM[Nt 9�fMr Lrvips(1.SCL.l,M9) R ' ConNrrcLan(4S%•5,707) ( ■ Dinnb.lien lS,o%.Gx71 41N(iEA%-50,771) ■ %�`�,,, [OuU(NM C7A%•l.716) NotEVAttL>I6(t5,9%•19,9n) ■ r,. ■Sm lSe%n(7,3%-9,774) ■AtpNNhun f93%•ItA771 ' As shown, retail and hotel with their related services historically has been the driving force in the local economy. Close driving proximity to the Los Angeles, Orange County and San Diego metro areas yields over 3.5 million tourists per year. The area attracts a significant retiree base; yielding a high percentage of healthcare employment. ' Historically, the Coachella Valley has tended to underperform the Inland Empire's economy in bad times and out-perform it in good times. Thus, ' the area's job growth was negative in the early 1990s recession but grew faster than the region in the late 1990s recovery. It was slower in the 2001 recession but was faster in the upturn, until 2005. Since then, that t pattern reversed. This is largely due to the increased prominence of the local construction sector. Thus, the valley grew slower than the inland region in the 2005-2006 boom years and matched it during the 2007- 2009 recession. It fell much more than the inland region in 2010 (-3.3% v. -1.5%). In 2011 both grew slightly, 0.5% in the Coachella Valley v 0.4% for the Inland Empire. The Valley's growth was 2.8% in 2012 v. 2.0% for the IE. 1 `-?{J®2OS4 CAPITAL REALTY ANALYSTS Page 19 } Regional Analysis - Coachella Valley Economy (cont'd) In terms of new home absorption, the „W,, ^M , table at right shows the regional trend. The absorption pattern shown at right followed closely along the same pattern as the home price trend through 2009. From 2010 through 2013, the average home price increased from $248,444 to $334,044; or 34%. The fact that the lower priced foreclosure absorption percentage is decreasing sharply is a factor in the sharp average retail price,increase. Several of the public homebuilders (Toll, Lennar, D.R. Horton, etc.) are now constructing new homes in the region; which suggests a moderation of the retail price percentage growth rate, and an uptick in new home 1 1 1 1 1 1 1 1 l l x R x € absorption counts. Other economic indicators include the following: 41 2012 Taxable Retail Sales - $5.313 * 2012 Bank Deposits - $6.48B * 2013 Assessed Value - $56.613 46 Crime Rate Per 1,000 Residents- 45.0 4 2012 Average Job Pay - $35,689 Conclusion The Coachella Valley's economy has historically been seasonal, tied to the winter/spring influx of tourists and seasonal residents. Additionally, the Coachella Valley has historically attracted the baby boomers and relatively affluent retiree segments. The region is projected to continue to grow rapidly in relation to neighboring regions over the next few decades as the large baby boomer demographic is now entering retirement age. The region continues to enhance its appeal with this demographic by configuring shopping, entertainment venues and planned housing developments ranging from upper middle to high-end products geared to the segment. With additional growth in the permanent population, the economy is likely to become less vulnerable to seasonality. The regional economy is now trending up after several years of difficult economic conditions. This trend is likely to continue through the short term; with some potential for stronger mid-term growth as the current economic cycle continues to mature. ��d 0 2014 C" n, Rc wANAL. srs Page 20 City Analysis: Palm Springs, CA R� t. ✓ d• S J r 47 .rk H I.y1l,bu .- j ' Location Palm Springs California is located 120 miles southeast of Los Angeles ' and 135 miles northeast of San Diego. It is in the western portion of the Coachella Valley. The gateway to the desert resort communities, Palms Springs is the original and most identifiable, resort city. The City's ' reputation was popularized in the early 1920's by the then sprouting movie industry. The City has easy access to Highway 111 and several direct routes to Interstate 10 via, Ramon Road, Gene Autry Trail, North Palm Canyon Drive and Indian Avenue. ' Population f Palm Springs is the original resort city in the Coachella Valley and is the most recognized name of the valley's communities. About 1.6 million visitors a year come to the City, as it is located' 2 hours drive from the San Diego and Los Angeles metro areas. 1 / J `�L� ®2014 CAPITAL REALTY.ANALYSTS Page 21 City Analysis; Palm Sprints, California Population (cont'd) In addition to the approximately 30,000 seasonal residents, the City has a current permanent population of approximately 45,000. The following table shows the population growth trend for the City: Population Trend 50,000 48,000 46,000 44,000 ■■■ 42,000 40,000 38,000 36,000 O "� N M O I!1 StD 1� 00 •.01 ,0 •ti 'N M C N � n W m O ti N �. m m m m m gi m m m m o 0 0 0 0 0 0 0 0 0 0 0 ,y e1 rl ei rl rl 'i e4 '1 e4 N N N N N N ry N N N N N N Palm Springs is the third largest City, based on population in the Valley. However, population growth percentage has lagged relative to La Quinta, Indio and Coachella, which had much higher growth rates due to the availability of land in the eastern area of the region. Business & Economy Interstate 10 runs through the valley from west to the east, with exits for Palm Springs at White Water, Indian Avenue, N Gene Autry Trail, Date Palm Drive and Ramon Road. Highway 111 is the main arterial through the desert cities. The core Downtown area of Palm Springs is located at the corner of Tahquitz Canyon Drive and Palm Canyon Drive. This area supports a large pedestrian retail corridor, anchored by the Museum Market Plaza site and The Agua Caliente Casino. The City passed a bond measure in part, to assist in funding redevelopment of the property. The majority of existing structures have been demolished. The developer reports that he is seeking funding to develop a Kimpton Hotel to anchor the property. Cod 0 2014 CAPITAL REALTY ANALYSTS Page 22 City Analysis; Palm Springs, California Business & Economy (cont'd) Like the other Coachella Valley Cities, Palm Springs' economic base is ' centered on the tourism industry. The city has over 60% of the hotels and almost 50% of the 16,000 hotel rooms in the Coachella Valley. These hotels produce almost $90 million dollars in room sales, creating ' approximately $10 million in tax revenue for the city. Much of the key residentially zoned land in Palm Springs has been fully developed. Consequently, new home sales numbers lag most of the eastern Cities, where growth rates are higher. Alternatively, re-sale trading is active. The following table shows the trends in unit sales and average price in the City: Home Sales in Palm Springs, CA ' COL" Pie R 700 f350,000 ' 600-- S300,Ooo ' 500 $250,000 cd,.If 400—"` K s200,000 Home Sales ' per Q4arler 300- — — — — — — $150,000 ' 200- — — — — — — — — — s100,000 bra ' 100- — — $ — — — — — — 7 — —$K000 Medan Pro- 0 s0 01 Q2 03 04 01 02 03 04 01 02 03 Q4 2011 2012 2013 NINE ' Current unemployment is similar to the State average. The most common industries are (in order) accommodation and food service, construction, retail, heath care, real estate, arts / entertainment / recreation and ' professional services. I ®2014 CAPITAL WALTY ANALYSTS Page 23 I City Analysis; Palm Springs, California Conclusion As the original resort City, Palm Springs has a significant number of historic buildings, mid-century architecture and a long history as a popular resort getaway. The lack of developable residential land has limited growth in the residential segment and thus, population growth. Alternatively, the City has successfully re-established its position as a hip destination resort city with superior nightlife and the typical signature desert resort amenities; including Indian gaming. Redevelopment of the Museum Market Plaza and Spa Hotel site are likely to prove to be key positive elements for growth in taxable sales in the City in the future. In light of the positive trends in the key tourism and service segments, and assuming the Museum Market Plaza re- development succeeds, the City seems likely to remain a viable economic performer for the foreseeable future. i L Cad ®2014 CAMALREALiYANALYSn Page 24 Market Analysis AirportMuseum Mar et Subject AV � . ' The purpose of the Market Analysis section in this appraisal report is to identify the positive and negative features of the subject property in relation to its peers, and to assess supply and demand characteristics for ' that market segment. The Market Analysis section is organized as follows: ' Market Analysis 6 Introduction rl The Subject Property 4� Theatre Sales Data & Analysis 46 Conclusion ' C9d®2014 CAPITAL REALTY ANALYSTS Page 25 Market Analysis Introduction The subject property is improved with the Plaza Theatre, a 2-story Class 1 historic building. The improvements consist of a cast in place concrete foundation, walls and floor with concrete masonry unit upper walls supporting segmented wood trusses. The improvements were constructed new in 1936, and were °observed to be in fair condition on the date of value. The Plaza Theatre'' cludes 847-seats in its current configuration. alue � gu As a special purpose Property with a 1936 construction date, the property has significant -functional problems that will be detailed in the following section. Despite the significant functional issues, the property had somewhat successfully supported (from a physical standpoint) the Fabulous Palm Springs Follies, which ran from October through May for the past 23-years. By all accounts, the relative success of the production in this functionally obsolete space was due to the managerial expertise of the producer, Mr. Riff Markowitz. The following is the Wikipedia description of Fabulous Palm Springs Follies: CadJ 0 2014 CAPITAL REALTY ANALYSTS Page 26 Market Analysis Introduction (cont'd) "The Fabulous Palm Springs Follies was a Ziegfeld Follies style dance and ' musical review show that played at the historic Plaza Theatre in Palm Springs, California, United States, seasonally from November to mid-May. The Follies was founded in 1990 by Riff Markowitz and Mary Jardin. ' Impresario Markowitz also served as the show's Managing Director and Emcee. The show was often credited with helping to revitalize and maintain the downtown area by bringing in patrons from around the globe. The Follies was unique in that it only featured performers 55 and older and holds Guinness World Records for this claim to fame. It was the subject of a short documentary titled Still Kicking: The Fabulous Palm ' Springs Follies which was nominated at the 70th Academy Awards for Best Short Subject Documentary. A segment that aired on Seattle television station KOMO-TV that featured the Follies received an Emmy ' in 1997. The shows attracted approximately 170,000 attendees yearly. On June 5, 2013, co-founders Markowitz and Jardin announced they would close the Follies on May 18, 2014." For at least the last 4-years of The Follies run, the Lessee was unable to pay rent. After the show closed, the Lessee held a sale to dispose of the ' personal property contained within the Theatre. This includes all lighting, sound and stage equipment, etc. Seating remained in place, although it appeared to be at the end of its economic life. In these regards, the subject property presents a challenging marketing prospect, ' since significant sums will be required to bring the property back to an acceptable operating condition or alternative use. The Subject Property The Client supplied an Assessment of Current Conditions report, prepared by Interactive Design Corporation. The Assessment of Current ' Conditions report outlines the major elements of the building, and generally how they must be adapted for successful continued use, and what will, be mandated by current codes. Unless otherwise noted, ' passages in quotes are taken directly from the Assessment of Current Conditions report. ' The subject property is an interior parcel. Access to the property is via a pedestrian easement leading from South Palm Canyon Drive to the Plaza Theatre entry. Additionally, the subject leases space from the ' neighboring property owners for office space, access to Indian Canyon Drive and restrooms. 1 ' C3d®2014 CAPITAL REALTY ANALYSTS - Page 27 1 Market Analysis The Subject Property (cont'd) As previously described, lighting and sound systems are key elements required to restore the property to an operational performance venue. However, the stage wings, scenery grid and fly scenery space is limited and there is limited opportunity to expand these spaces. All interior finishes house lighting and seating are dated non-code compliant and � g g P worn. The stage itself, exit corridors and seating areas are the only areas that meet the current requirements for a theater of this size. The Lobby and restrooms, performers' facilities (dressing rooms, green room), the production/technical facilities (workshop and storage), and production management and administration offices are inadequate or non-existent. Creative negotiations kith adjacent property owners may provide adequate space for expansion to serve basic needs. The stoutness of the basic structure, while appropriate for such an important building, presents problems with retrofits: the entire structure is inflexible. Therefore renovation and retrofit efforts are costly and limited in their outcome. This is clearly relevant to the accessibility deficiencies identified in the accessibility survey done by Disability Access Consultants in 2013. Throughout the building, deficiencies in clearances are identified (door widths and heights, stairway widths, corridor widths, stair and ramp clearances and heights). Even were cost not an issue correcting such deficiencies are not possible given the structural system and :the fixed limit of the exterior envelope. For example, stairs that are identified as being too narrow simply cannot be widened because the enclosing walls are CIP concrete and are essential to the overall structural integrity of the building." In addition to the elements noted above, the Assessment of Current Conditions report goes on to list significant deficiencies in the HVAC, electrical and plumbing systems. Clearly, the subject property is going to require significant capital costs to re-establish the property as a performance venue. In light of the comparable data presented in the next section, it is clear that the cost to retrofit this property to conform to current codes will be significantly in excess of the value of the property at completion. In addition,' there are elements of the property, such as a lack of storage, administration, green & dressing rooms, and audience restrooms can only be, overcome by leasing space form neighboring property owners. While this arrangement has worked in the past, there is no assurance that these arrangements will be made available to the next owner/occupant, thus adding to the risk of investment, and decreasing the current marketability of the property. C9d C 2014 CAPITAL REALTY ANALYSTS Page 28 Market Analysis ' Theatre Sales Data & Analysis In order to begin the analysis of the market for older theatre structures, I ' attempted to located structures of this type and research their histories. As a specialty use, I focused on the larger City's, most likely to have comparable buildings. I found that the metro San Francisco area, by virtue of its age and size, had the most historic theatre buildings. In the 1940s, at the height of the theater age, San Francisco had over a hundred theatres. As people began acquiring televisions in the '50s, ' theaters became unprofitable and began to close. Cinema Treasures, a non-profit that tracks these buildings lists 20 of the city's theaters as demolished, 65 as closed, and only one, the Pagoda in North Beach, as ' currently under renovation. On Mission Street, the Tower (shown as Comparable Sale no. 7 in the Sales Comparison Approach) was the final theater to shut its doors in 1998. ' In light of the unique nature of the Plaza Theatre, there are no functionally equivalent substitutes in the market. Alternatively, I found several older theatre building sales within the State. The following table shows a portion of the sales data I was able to locate and verify: Data Sale Sale Size No Location Date Price (S F) $/SF ' 1 3721 University Ave.,San Diego,CA 4/30/14 $ 510,000 6,990 $ 72.96 2 474 W. Orange Stow Rd., San Bernardino,CA 2/13114 $ 590,000 17,224 $ 34.25 3 23955 Lika Dr.,CreaMM,CA 6/24/13 $ 101,000 5,025 $ 20.1.0 ' 4 6714 ve C Blvd.,Hunfimg1axi Park M 6/7113 $ 1,".000 8,9M $179.33 0 2465 3CRAiM St.,£Pan 1+ranrbM,CA 4125113 $ 350,000 8,922 $ 39.23 6 1440 Ea bnmAve.,WmWra,CA 2/24/12 't$ 3,650,000 25,626 ;1i0,24 7 19091Y TopWW Ca q=EIvb ,Topaegs.CA 7/27/11 $ W,000 3,100 $206.46 ' s 2M Marion Street.3x;*WW4,CA 7/22/11 # 190,ti00 8,120 $ 23.40 9 626W. Main St,AU akua,CA, 6126111 $11,000,000 211,308 S 52,06 30 2466 Mlsa4m St.,San Fhm dsro,CA 10/26/10 $ 750,000 8,922 $ 84.06 11 45175 Fargo St,lndt,CA 11/22/05 $ 2,600,000 35,594 $ 73.05 ' 12 45 E, Hip/a street,MoeApark,CA 8/1/05 $ 1,250,000 6,861 $182.19 15 3463&erra Avenue,F=4mR,CA 8/81/04 $ 652,000 6,481 # 94.75 14 451 W,Hume=Fsd.,Dzaard,C.R. 10/21/03 $ 959,000 20,376 $ 47.56 1t4 45175 F&:,j u 8t.,Endia,CA 12121/01 $ "O,WO M,594 $ 12." ' 10 "I W.MmIenx its.,Qmwrl,CA. 10/11/01 $ 9W,000 20,376 $ 46.62 1T 45 B. Wgh Sftwt, ldo dgmk,CA 6/23/01 $ 275,000 6,861 $ 40.06 IS 375 911r6ftle Dr.,Nvt Hueme,CA 4/3100 $ 1,100AW 17,360 $ 63.40 is 2A s.tateatnut,Ventura,fZA X2/14J99 : 2,800AW 23,461 $208.16 ' :m 1GrA M Mein Street,venture.CA 12/22/98 $ 390,000 9„240 4 42.21 21 $463 Worm Avtvluc,Fontana,CA 6/3/98 $ mo,060 6,881 11 50se 22 4670MaguaaAve.,Rlvessidn CA 2/17/9.1 4 250,000 14,OW 4 17.76 ds 3&"75 N.Nato.Street,Corona,CA 1/9/92 4 748,000 4,600 $162.61 ' 24 491 N.E Street,flan Eerr ar&rIo,CA 1 t/28/90 410,000 34,320 $ 1.1.95 29 36 5-375 14.Maht stint,Corona,CA 12/15189 $ 500,0W 4,600 0106.70 26 1828 Csak 8t.,Loa Aogei.a,CAA Lisrog N/A 88,000 N/A ' C-1102014 CAPITAL REALTY ANALYSTS - Page 29 I � Market Analysis A review of the sales data shows a comparatively wide variety of PSF pricing. The highest priced properties were those that were in operational condition and/or acquired by a municipality for non-market reasons. The lowest price PSF sales were those from older buildings that were non-operational and required significant rehabilitation costs. The listing is included as it is the only historic theatre building listing I could locate. The broker reported that the property was not priced as they anticipate competing bidding. Conclusion The subject property is a historic building with a wealth of charm. The poured in place concrete construction is very solid and typical of the kind of buildings that were developed in the 1930's that were made to last. Unfortunately, these same traits also impair the ability of the property to operate to its highest and best use. The property is going to require significant capital to refit to operational condition. The Client indicated that their consultants estimate this cost at $3MM - $4MM. It is virtually certain that a market buyer would not expend these kind of funds, as even The Follies, which by all accounts was a well-managed and produced show, failed to generate sufficient net income to remain viable in this location. Consequently, in addition to the functionally obsolete nature of the building, the specialty use is now economically obsolete. Historic Theatres of this type, much like parks, churches, museums and the like, rarely generate sufficient net income to be viable real estate investments. However, the property is historic and something of an icon in the Palm Springs sub-market. The comparatively high market acceptance of the subject suggests sufficient public demand to continue the theatre use; most likely in a multi-use format similar to that of other older theatre buildings that now support a mix of performance related uses. The most likely buyer, other than the municipality, would be a developer or live performance producer, seeking a public / private partnership. L However, the very significant capital required to return this venue to operational status is far beyond the value of the property at completion. To demonstrate, assuming a best-case cost of $3MM, the property investment would be $201.30 PSF, assuming the purchase price was $0. As described in the sales table, only 2 sales exceeded $200 PSF, and both of these venues were operational and not economically obsolete. Furthermore, neither required material capital improvements. If the subject were not historic and could be demolished, the market value of the property would likely be equal to the current land value, less the cost to remove the improvements. CIA 0 2014 Clmll Rllli ANALYSTS Page 30 1 1 ' Market Analysis Conclusion (cont'd) Since the improvements are not available to be demolished, and because the cost to restore the property to operational condition will exceed its value at completion by a wide margin, there is a strong case for ascribing ' negative value to the subject. However, I think the most likely scenario for the subject is for the property to be boarded up, much like the vast majority of comparable historic theatre buildings from the 1930's: unless and until significant municipal support were acquired. In this regard, the current marketability of the property at any price is ' virtually nil. The neighboring property owner, who is a very experienced developer, indicated that they would not be willing to acquire the subject property at any price including $0, as the liability for restoration was not 1 feasible. However, I think that the market perception is that if the City were to restore the property to an operational-condition, or nearly so, there may be buyers at a token sale price who would attempt economic operation. Even without assurances of municipal participation at the t outset, there is still potential that a buyer may acquire the subject and its associated liability for a token price, speculating that at some point in the future, public assistance funds may be made available. s ' �'��®2014 CAPITAL REALTY ANALYSTS Page 31 Site Analysis Plat Map, APN: 513-14; Riverside County, CA MR no 15i49 F6E T- ... a em M P o -- ------ -- . iv ®- 2 1 Z 4 a F W TAHOUrZ CANYON WAY E TAH UITZ CANYON WAV C r' f P a a a 5 y L] . ' .•. - 2 PF Y Q �- •� U cuC 2014 CAPITAL RLALTY ANALYSTS Page 32 1 Site Analysis Site Plan (Source: Interactive Design Corporation'Assessment of Current Conditions Report) TAFK"TZ CANYON WAY � ' uc m rl Coy) Mao Las Floras (NMrlrn Frniy TNaq City of Palm Springs 1 Z - - z Waarnan Trom 0 Z PW=I WON— Cwrww __ Z '. 4 Ck d P"Springs-Theaft Z _ I La Mara Nkst I La Plaza East (Plaallnsa611nn1 OpmPeny) -- I (PIIaa PnPn:stnaat 1 J 'Site Plan-Paooship d atlwa b "n ' S 1 ' `IAI C 2014 CAPITAL REALTY ANALYSTS - Page 33 Site Analysis Location: 128 South Palm Canyon Drive, Palm Springs, CA. Identification: APN: 513-144-010: Riverside County, CA. Site Size: According to Riverside County Assessor's Plat Map, the site size of the subject site is .24-acres, or 10,454 SF. Shape: Irregular, nearly rectangular Dimensions: See Plat Map Frontage: None, an easement exists to South Palm Canyon Drive. Topography: Level at curb grade. Flood Zone: According to the Flood Insurance Rate Map, Community Panel Number 06065C 1566G, revised August 28th, 2008, the subject property is located in Flood Zone X. Zone X is defined as follows: Ann Duce tlY t won w...�eerie buaAn.ens.a la wIM1YI a�Yv ww r eeany wn..u.pe a.prr m rr ern I eel rYe a t a emw a.C.rwi drnorr..m llmiVirri.a»mmasy Jt.q r..rr�elnl qrn me.w wu.P.YOeC/mm RY 1 a r1r.r1 a.eo em p YVN.W w 1 Fbee EMHIerY w d(Or m OK.n wOM Ow mn. Fr1fY1lY pYc1.Y.rcl Access: The subject has public access along the E side of South Palm Canyon Drive, Palm Springs, CA. Visibility: Average Utilities: Utilities available to the subject site are as follows: Electricity: Southern California Edison Gas: The Gas Company Telephone: Verizon Water: Desert Water Agency Sewer: City,of Palm Springs OU ®2014 CAPITAL REALTY ANALYSTS Page 34 Site Analysis Hazards: There are numerous elements of the property that no longer meet existing codes. The likely presence ' of asbestos and lead paint will be costly to remediate. Ingress and egress corridors are insufficient to serve the building. The building ' also lacks sufficient restrooms. The fact that the improvements are at or near the end of their physical life also suggests a number of structural ' hazards are likely. I am not qualified to evaluate the site for toxic waste or hazardous substances. This report assumes that there are no hidden or unapparent conditions to, or on the soil or subsoil that would render the property more or less valuable. ' Improvements: The subject property is improved with the Plaza Theatre, a 2-story Class 1 historic building. The ' improvements consist of a cast in place concrete foundation, walls and floor with concrete masonry unit upper walls supporting segmented wood trusses. The improvements were constructed new in 1936, and were observed to be in fair condition on the date of value. The property has been in continuous use as an 847-seat theater since its ' inception. Additional details are included in the Introduction and Improvement Description sections of the report. Zoning: According to the zoning map of City of Palm Springs, the subject parcel is zoned CU, Civic Use District Zone. In light of the municipal ownership and Class 1 Historic Designation, the subject's zoning is conisde4rds reasonable and appropriate. ' A Zoning Map is located in the Site Analysis section of this report. General Plan: According to the general plan map of City of Palm Springs, the subject parcel is designated Central Business District. The General Plan designation is ' considered reasonable and appropriate. A General Plan Map is located in the Site Analysis section of this report. ' JJ Cad 02014 Cnrit�REALTY ANALYSTS Page 35 a Site Analysis Earthquake According to the Riverside County Fault Zone Hazard: Maps, the subject parcel is located within a lh mile of a designated fault zone. A Fault Zone Map is located at the end of this section. Special On 11/6/91, the subject was designated as a Resources: Class 1 historic site. Easements and A Preliminary Title Report for the subject parcel Encumbrances: was not submitted or examined. Consequently, the subject is being appraised as though there are no atypical easements and/or encumbrances that may, have a negative impact on the prospective market value or marketability of the subject property other than those specifically noted. Any user•of this analysis is advised to make an independent assessment of the condition of title, prior to utilizing this analysis. Functional Significantly impaired. Additional comments in Adequacy of the this regard are located in the Highest and Best Site: Use and valuation sections of the report. Relationship to North: Welwood Murray Library / Plaza Las Flores Adjoining South: La Plaza East & West Properties: East: Pitts Building West: Access Easement to South Palm Canyon Drive & outdoor dining areas for neighboring buildings. Units of In the subject marketplace, land parcels of the Comparison: subject's size and type are typically purchased based upon a price per SF. The price per SF will be applied to estimate site value for this analysis. Page 36 M®2014 CAPITAL REALTY ANALYSTS C 1 Site Analysis ' Fault Zone Map - Source: Riverside County GIS 1 RIVERSIDE COUNTY GIS tt z IWTANDURZ NYON ETAH UITz NrONw r` s1�1 2 13 2 r U Q C1 u J-1 34 ' ' •`AR•VAS RR VIF�' Riverside County TLMA GIS tSNecttd prgY(S) 513-144-010 FAULT ZONES ' SELECTED PARCEL INTERSTATES NHOFWAYS FArCLL6 L3 CITY ' IMPORTANT' Maps are data we to be used for reference purposes orty.Map features are apptoRhret&and are nol mom*accurate to wrveyhg or engineering standards.The County of Rkaside makes homer"or guarantee asto the content(the source Is often thrd party),accuracy,t"Iness,a corroeterese of anf oftha data provided,and asetmes ro legal resporelatty fortre Irfurnallon contalned on this map.AM use ofthe product wlh respect to mcvacy and proclslon shat be the We responddRry ofthe user. 1 ' C9d C 2014 CAPITAL REALTY ANALYSTS Page 37 r Site Analysis Flood Map - Source: Riverside County GIS RIVERSIDE COUNTY GIS W TA HOU RZ CAhYDN WAY ETAM UITZ NYON WAY x g_ 1 I _ A2EN0.S R] •��' Riverside County-LMA GIS I: Selected parcel(s): �. - 913-'44-C'C FLOOD ZONES SELECTED PARCEL N INrERSTATEB N HIGHWAYS Q CITY PARCELS FLOOD ZONES IMPORTANT" Maps and data are to be used for reference puposes ardy.M W features are approx"e,and are nut necessrly actuate 10 surveying or engineering i aandards The County of Riverside makes no warranty or guarantee as to the content(the souce Is plan Ind early),accuracy,lerellness,a comgetenass of any of the data prwioeq and asunes no Iegal respo W bilty for the Information contained on the rrap.Am use ofthis product with rasped to accuracy and precision shal be the Sole responsIbily ofthe user. L� E `-?Aj C 2014 CAPITAL REALTY ANALYSTS Page 38 Site Analysis Liquefaction Map - Source: Riverside County GIS RIVERSIDE COUNTY GIS cn a11x�'�T �b k r ' r o ' a I z W TAHOURrZGANY ON WAY ETAH WTZ ANYONWV y z a: a z II G W ICE �i ' 4ftwa ' LRENAS Rp Riverside County TLMA GIS ; ;, r ' Selected parcel(s): 513-144-01D LIQUEFACTION SELECTED PARCEL 1 INrERSTATES "IV HIGI-WAYS ®CITY PARCELS Moderate 1MPORdNP Maps and dataarer be Riv for reference purposes only.Map neeeas are content(I m are not necessarily rcipam,acwa ,th-AwNeying s,engineering 9ai�tla Thefany oohs dataide prvideck and assrnsantr or legal reBlyetothe oortent(Illymute Nttaind an party),p.Am ,lk fthis as,or namedto ccofaMnthe data prpridae the sole resprobgal refine nsmlN for the IrYprmatlpn omblratl on this map.Am use pfih5 prptluctwth IaspeQ to mcwary and precision alai Q?me me reapaTNtlIN orihe user. 0 2014 CAPITAL REALTY ANALYSTS Page 39 i Site Analysis Subsidence Map - Source: Riverside County GIS RIVERSIDE COUNTY GIS i ` z f o Jf1 J ��-x°•. AHO Ufrd QANYDN WAY ET ITZ N N W O 2 I f rn a c 0 z a >v 1 i ANENAg Np Riverside County TLMA GIS ` Selected parcd)si: 513-144-010 LIQUEFACTION 9MPORTANr' ' Maps and data wato be used for referencepurposee 0*..Map features are eppmximate,and are not necesrarly acurateto Slneyhg or engineering slwdwde The County of RNerside makes no warranty or guarantee Salo true content(the Source Is onentrand party),accuracy,t"IMSs,Of completeness of arty of the data prwldK and asspnes re legal responsibility for the info Melon contained on this map.Art,uee ofthe product with respect to accuracy and preclslon snal be the sole respomoilN ofthe user. CqA 0 2014 CAPITAL REALTY ANALYsTs Page 40 1 Site Analysis Topographical Map - Source: Riverside County GIS RIVERSIDE COUNTY GIS rw z z `AA b$0 _ TA Rd •ANYON WAY ETAH12UITZ NrON way -Y u ,•:t I r a � x z YS. r Z ^R .A1 Y ' ' Riverside County TLMA GIS - -% AXEXAS Rn Selected parcel)s): 513-144-ulo ELEVATION-CONTOUR SELECTED PARCEL N CONTOUR LINES N INTERSTATES N HOFAYIYB PARCELS IMPORTANT' Maps and data we to be Used for reference puposes ony.Map features are appm "a,and are not necessarily arcuate to wneyingor angrewing slandards.The Carty of Riverside makes nowananty or guanantse as Io the content(the educe Is ollenlMrd pity),accuracy,threllness,a completeness of arM ofthe data provided,and assures no,legal responsioNty for the Inforrnabon contained on trAs map.Any use of this pmductwlh leaped to actuary and precision steal he the We responsdlfty ofthe user. i ' C4d 0 2014 CAPITAL REALTY ANALVSTS Page 41 Site Analysis Zoning Map - City of Palm Springs • RA Cu I.L. t.L. a. oro coD •RA 3 e mCOD ! - COD • cu • rFI.L.- IF CBD1 • RED als,4D� PD g • d" u (IA . PD REO 1 _�. ro C80 CBD ?M GGIQ r • I.L I.L o — R3 BD CBD LSCd.L. - MR U 2 4 R2 2 R31 CU PD LL.-� , q � R2 01 PD LSC4.L. e. ..._ t,eae•sroeD W MR MR i# R1A LSC 1N ' W R1A LL. . I.L. NSP --.SATUR. 9 R/A R1A S tysAcr; RtA= R3 CUD LSC U MR o uxi LIJ '.V/S7A'DR MR .�j Fm"RAMON'RD � 1 � R9 �� o a R2 - ��n � ir Cad ®2014 CAPUAL REALTY ANALY STS Page 42 ' I, 1 1 Site Analysis ' General Plan Map - City of Palm Springs od �v c 1 W � 1 CACIS � a� Cod C 2014 CAP11ALHEALT}'ANALYSTS Page 43 t i Site Analysis Flood Map - Source: FEMA rsaP SME s- . of >t /� FIRM RpA M9IMINEF IWL W �• NI�'[NYIn![I URIC. tttLLLL°°°YYY�yy�yfiii ��ALIR18^=A PA11lL 11NMl11/ auralatea' (p;y� awaelsso.. �a=yl1�e..'r'/ nrKrns wlF w61Jsr s aNs I sheet ow flooding weroea average epws lblamU , Ifoot. l%*ofI lellffria ■ �.afseel flow lbodnp where evercoe deems arc 4ee tMn ! foot.free of 1%fnnwl !` 9,C,frsd X I chertce stream floodirq whers the ooMributnp dmirvge are@ Is lam men t sdWre 1 Tee.or areas protected from the 1%annuel Uanee food by Ievees No Bast Flood Elsyslrons or depth-are shown wehln this W. I.,anos purctuN Is I,ot regl d in Ih*"zones l Cad 0 2014 CAPITAL REALTY ANALYSTS Page 44 Improvement Description The subject property is a .24-acre land parcel "in oved with the Plaza Theatre, a 2-story, Class 1 historic theatre buAing. In order to prepare ' the Improvement Description, I performed a physical inspection of the subject property, interviewed a number of local sources and examined the Client supplied Assessment of Current Conditions report, prepared by Interactive Design Corporation. In addition, I examined a set of Client supplied plans, prepared for the 1989 Follies tenant improvement remodel of the property. Plan exhibits are included at the end of this section. The Assessment of Current Conditions report is comprehensive, and includes significant details regarding the subject property and its improvements. Much of the information in this section of the report is summarized from the Assessment of Current Conditions report. In light of the significant amount of functional obsolescence of this property, I recommend that any user of this analysis who seeks detailed improvement information, review a complete copy of the Assessment of Current Conditions report. The following sections outline the major components of the improvements: I J ' `U 0 2014 CAPITAL Rf.A1 ANALYSTS ' Page 45 1 Improvement Description Type of Use: Theatre, performance hall Tenant Spaces: 1 Number of Stories: 2-story structure Year Built: 1936 Building Area: Main Floor- 11,130 SF Balcony - 3,080 SF Basement- 693 SF Total 14,903 SF Seating: Auditorium - 640 Balcony - 207 Total - 847 Floor Slab: Concrete Exterior Walls: Concrete, CMU Structural Frame: Concrete with wood beam room trusses Roof Covering: Flat with a concrete file mansard Floor Coverings: Carpet, ceramic file Restrooms: 4 + 1 basement cast restroom Fire Sprinklers: A fire sprinkler system was installed in 1989. The double detector check valve is on Indian Canyon Drive and the service entry is on the east wall between the exit doors and stage access doors. Heating and Air Conditioning: The HVAC system, installed in 1991, is r comprised of two sets of three (3) heat pumps at the high roof (above [ stage) that provide cooling to two air handlers located on lower roof portions over the stage wings. Each air handler distributes to half of the building (north/south) through ducts running within the attic alongside the north and south exterior walls. The heat pumps, in each system, are controlled to allow one; two or three heat pumps to provide varying demands of cooling. The air volume remains constant, but the air temperature differential differs, which is not an efficient way to modulate air temperature throughout the building. Replacement is likely required. CRAJ®2014 CAPITAL REALTY ANAL ySTS Page 46 i E 1 1 Improvement Description ' Plumbing: The plumbing system includes public bathrooms located at the main level and balcony level. In the basement a sump and waste lift ' pump allows three toilets and several lavatories to serve the performers dressing rooms. Stormwater from roofs is collected from the flat roof areas and conveyed through surface-mounted water leaders to a below- grade discharge out to Indian Canyon Drive. Electrical: The electrical service was upgraded in 1991. The service ' entry, main switchgear, distribution sub-panels and dimmer panels are located in the stage-right wing. The theatre is .supplied by a 2000-AMP main disconnect from a vault on Indian Canyon. ' Performance Systems: Lighting and sound systems are technology- driven. The existing fixtures, equipment and controls were proprietary to The Follies, and were removed when they closed. New distribution panels and conduits, and a basic "house" system will be the main elements needed to create a new "plug-and-play" backbone for future use of this property as a live performance venue. Stage and Wings: The stage itself is adequate for many productions, but the wings, scenery grid and room for fly scenery is very limited. There is ' limited opportunity to increase the space and height. Finishes and Fixtures: Basically the finish surfaces, plumbing and ' house light fixtures, and seating should fall to a "clean-house" approach. They are dated, non-code compliant and worn. . ' Support and Ancillary Space: The stage itself, exit corridors and seating areas are the only areas that meet the current requirements for a theater of this size. The Lobby and restrooms, performers' facilities (dressing ' rooms, green room), the production/technical facilities (workshop and storage), and production management and administration offices are inadequate or non-existent. Creative negotiations with adjacent property ' owners may provide adequate space for expansfdn to serve basic needs. Landscaping: None ' Land to Building Ratio: .70:1 ' Estimated Effective Age/Remaining Useful Life: 45 Years / 5 Years CIAJ C 2014 CAPITALRLALTV ANALYSTS Page 47 Improvement Description Parking: There is no parking for the subject property, other than street parking and a City-owned parking garage located along Indian Canyon Drive. Comments The subject property has nearly reached the end of its useful life. The code standards applied for this property were those of 1927. Consequently, there are significant code deficiencies such as non- compliant ingress and egress issues, the requirement for a complete seismic retrofit, insulation and other energy related issues. The property will require house lighting and sound systems. HVAC will require new heat pumps and duct leakage repair/replacement. In addition, the subject property likely includes hazardous material in duct linings, pipe insulation, paint, floor material and drywall. These elements will have to be removed or encapsulated. In light of the foregoing, it is clear that a very significant capital cost will be required to restore this property to a code compliant operational condition. This is the reason that most theatre buildings developed in the 1930's have now been demolished or are boarded up and not operational. However, the physical constraints of the property limit the ability to cure all functional issues, thus limiting the prospective future income and consequently, value; that could potentially be generated from this venue. Page 48 C'M®2014 CAPITAL REALTY ANALYSTS E Improvement Description ' Main Level Floor Plan y 1 J n ' C9d 0 2014 CAPITAL REALTY ANALYSTS r age 49 Improvement Description Basement Floor Plan s R �I l ll Cad ®2014 CAFiTAL REAL A`lALVSTS Page 50 Improvement Description ' Balcony Floor Plan 1 1 1 i i 1 i 1 1 1 C C'?AJ®2024 CAPITAL REALTY ANALYSTS Pa,-e 51 Improvement Description , Lobby Floor Plan 4 I C3l1 2014 carrr.L RI u„\s u.N s rs Page 52 1 Improvement Description 1 Elevations 1 1 1 1 1 1 1 1 1 1 1 1 1 C'M ®2014 CAPITAL REALTY ANALYSTS Page 53 1 J Highest and Best Use Analysis Highest and Best Use is defined as: 1. The reasonable and probable use that supports the highest present value of vacant land or improved property, as defined, as of the date of appraisal. 2. The reasonably probable and legal use of land or sites as though vacant, found to be physically possible, appropriately supported, financially feasible, and that results in the highest present land value. 3. The most profitable use. Implied in these definitions is that the determination of highest and best use takes into account the contribution of a specific use to the community and community development goals as well as the benefits of that use to individual property owners. Hence, in certain situations, the highest and best use of land may be for parks, greenbelts, preservation, conservation, wildlife habitats, and the like. In estimating the highest and best use, there are essentially four stages of analysis: i 1. Legally Permissible: What uses are permitted by zoning and deed restriction for the subject site? 2. Physically Possible: What are the physically possible uses for the subject site? 3. Financially Feasible: What physically possible and legally permissible uses will produce a net return to the owner of the site? 4. Maximally Productive: Among the financially feasible uses, which use Will produce the highest net return or the highest present worth? The following tests must.--be met 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. To estimate the highest and best use, these tests are applied to the subject property (1) as if vacant and available for development, and (2) as F presently improved. 1 % American Institute of Real Estate Appraisers, The Dictionary of Real Estate Avnraisal (Chicago Illinois: American Institute of Real Estate Appraisers, 1984),Page 152 C$d®2014 CAPITAL REALTY ANALYSTS Page 54 r r Highest and Best Use Analysis r "As If Vacant" Legally Permissible ' The legal restrictions that apply to the subject are the public restrictions of the City of Palm Springs CU zoning ordinance and Central Business District General Plan designation. The CU zoning is a consequence of the current municipally owned, historic theatre use. If the property were vacant, the historic use would not exist and the controlling general plan designation of Central Business r District would set the legal parameters for development. A large number of similarly designated parcels have been developed in the immediate area of the subject property with no atypical legal conditions. Consequently, I conclude that the legal constraints of r the subject are reasonable and appropriate and would not impair the ability of the property to be developed to its highest and best ' use, assuming it were vacant on the date of value. Physically Possible ' The subject parcel is typical in size and shape as compared with other parcels located in the immediate area. However, the property is landlocked and requires easements and leases to provide access r to the property. The property occupies a key location in the heart of the core Downtown area. Visibility is good. The fact that the property is surrounded by existing building structures limits the physically possible developmental potential of the property. This r element limits the ability of the property to be developed to its highest and best use, assuming it were vacant on the date of value. ' Financially Feasible The legally permissible and physically possible qualities of the subject parcel lend it to commercial development. Financial ' feasibility for development of this type is typically estimated with a simple comparison of costs and benefits. If the cost to construct a prospective development exceeds the present value of the cash flows ' (including the reversion, if applicable), estimated for the proposed use, the proposed use is not considered feasible. Alternatively, if the present value of the expected income stream exceeds the cost to ' produce the proposed development, the use is considered financially feasible. 1 1 ' M1 02014 CAPITAL REA WANALYSTS Page 55 1 Highest and Best Use Analysis "As If Vacant" ' Financially Feasible (cont'd) In light of the fact that other owners/lenders/developers are currently risking new debt and equity on new and remodeled structures in the immediate area of the subject property, I conclude that demand is likely sufficient to support speculative commercial development on the subject property, assuming it were vacant on the date of value. Maximally Productive The physically possible and legally permissible uses for the subject property are present in the subject region. Other similar properties in the subject region have been successfully developed. As sufficient demand exists to support financially feasible speculative development, it is my opinion that the market perception is that the most maximally productive use of the subject property "As Vacant" is to develop the land with a commercial use. "As Improved" The use that should be made of a property, as it exists. An existing property should be renovated or retained as is as 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.a Legally Permissible Uses "As Improved", the subject is 1930's construction and fails to meet current codes. The current general plan is considered reasonable and appropriate. No changes in the general plan are projected for the subject property: although this factor does impair the subject's ability to operate to its highest and best use "As Improved". The { property has been designated as a Class 1 Historic Site. i Consequently, the property is subject to the regulations for Historic Preservation, outlined in Chapter 8.05 of The Code. The restrictions prevent modification of the structure without Board approval. This feature is significant, as the inability to modify the exterior of the building will pose challenges for any potential reconfiguration, as described in previous sections. a The Dictionary of Real Estate Appraisal, Fourth Edition,Appraisal Institute,2002(Chicago,Illinois) frill 0 2014 CAPITAL RP.ALTYANALYSTs Page 56 Highest & Best Use Analysis ' "As Improved" Legally Permissible Uses (cont'd) ' As the City has indicated that they prefer this historic building to remain a theatre, and because the inability to modify the exterior will make continued theatre use difficult, I conclude that the legal ' constraints of the property do impact the ability of the property to be developed to its highest and best use. ' Physically Possible As in the "As Vacant" section, the interior location of the property and historic designation presents a physical limitation that may ' not be overcome. The property has beefs designed as a theatre, which is a costly and challenging layout to modify for alternate uses. Clearly, a reuse of the property will require significant capital ' and creative planning to make the most out of the property with its physical limitations. Clearly, the physical elements of the property impair the potential of the property to operate to its highest and best use. Financially Feasible The same tests of feasibility described in the "As Vacant" section, ' apply in the improved condition. As described in the Market Analysis section, the previous production failed to generate positive net income, sufficient to pay expenses, including the lease on the ' property. Clearly, any reuse of the property is going to require very significant capital improvements. This feature is typical of older theatre buildings in key Downtown locations. Many similar ' structures are municipally owned, as the cost to own and operate a facility of this type normally exceeds prospective income by a wide margin. Consequently, I conclude that the property "As Improved" ' is not a financially feasible use. Maximally Productive ' The determination as to what exact use and configuration is most maximally productive is very challenging for the subject property. Since the historic designation limits exterior modifications, and as ' the property is a special purpose design, it seems most likely that the most maximally productive use of the property would be to correct all possible code and functional issues, and continue to 1 operate the property has a live performance venue: possibly in a public/private partnership. '1 C4d®2014 CAPITAL REALTY ANALYSTS Page 57 Appraisal Process The first step in the appraisal process is to identify the appraisal problem. Every real property is different and there are many types of values that can be estimated for any real property. For this appraisal assignment, the following market value estimates are provided: it Market Value "As Is" The definition of market value has been defined in the Purpose of the Appraisal section of this report. The subject property and the type of value desired have been identified. Through the appraisal process, it is our intent to present a properly supported value estimate for the subject property. The market data, analysis and conclusions presented in the appraisal report should cause a reasonable person to reach similar conclusions. There are three traditional approaches to estimating market value. These are the Cost Approach, the Sales Comparison Approach and the Income Approach. The approaches to value are defined as follows; Cost Approach "A set of procedures through which a value indication is derived for the fee simple interest in a property by estimating the current cost to construct a reproduction of, or replacement for, the existing structure; deducting accrued depreciation from the reproduction or replacement cost; and adding the estimated land value plus an entrepreneurial profit. Adjustments may then be made to the indicated fee simple value of the subject property to reflect the value of the property interest being appraised."- The Cost Approach is considered most relevant when appraising special purpose properties, or when the improvements are new, as depreciation can be estimated with a reasonable degree of accuracy. Another case when the Cost Approach works well is when market conditions are such that the typical buyer would realize similar yields by building new or acquiring an existing set of improvements. In this case, the subject is a special purpose property. In light of the very unique nature of the property, adjustments to comparables will be speculative and consequently, the Cost Approach is applied as a key value indicator for the subject property. The Dictionary Of Real Estate Appraisal Third Edition,Appraisal Institute, 1993,Page 81 s CRAI ®2014 CAPITAL REALTY ANALYSTS Page 58 Appraisal Process ' Cost Approach (cont'd) ¢ ' Sales Comparison Approach "The Sales Comparison Approach is the process in which a market value estimate is derived by analyzing the market for similar properties and ' comparing these properties to the subject property. Estimates of market rent, cost, depreciation, and other value parameters may be derived in the other approaches to value using comparative techniques. Often, ' these elements are also analyzed in the sales comparison approach to determine (estimate) the adjustments to be made to the sale prices of the comparable properties. The comparative techniques of analysis applied in ' the sales comparison approach are fundamental to the valuation process."- The Sales Comparison Approach can be a strong indicator when sufficient comparable sales data exists, and is generally the best technique available to estimate the market value of vacant land. In this ' case, the Sales Comparison Approach is applied to yield an as is value for the subject property. Income Approach ' "A set of procedures through which an appraiser derives a value indication for an income-producing property by converting its anticipated benefits (cash flows and reversion) into property value. This conversion ' can be accomplished in 2 ways. One year's income expectancy can be capitalized at a market-derived capitalization rate or at a capitalization rate that reflects a specified income pattern, return on investment and ' change in the value of the investment. Alternatively, the annual cash flows for the holding period and the reversion can be discounted at a specified yield rate."s Lacking comparable rents of similar properties, the Income Approach is not applied as a direct market value indicator. Complete descriptions of ' the Approaches are included in the introductory section of each approach. Reconciliation completes the analysis leading to a final value estimate., S The Appraisal Of Real Estate,Tenth Edition,Appraisal Institute, 1992;Page 367 6 The Dictionary Of Real Estate Appraisal,Third Edition,Appraisal Institute, 1993,Page 178 ' 7 Note that computerized spreadsheets may be used in this report. Numbers are typically accurate to 6 decimal points and rounded to the nearest whole dollar or 100th of a percent. Manual calculation of totals may result in insignificant rounding errors. ' Cod®2014 CAPITAL REALTY ANALYSTS Page 59 1 Cost Approach The Cost Approach is an analytical process that involves five separate steps to arrive at an indication of value for the subject property. 1. Estimation of land value by direct sales comparison as if vacant and put to its highest and best use. 2. Estimation of reproduction or replacement cost new of the improvements. 3. Estimation of accrued depreciation from physical deterioration, functional obsolescence and external obsolescence. 4. The estimation of accrued depreciation from all causes is then deducted from the replacement cost new. 5. Summation of land value and the depreciated cost of the improvements. Generally, the value estimate by the Cost Approach will be valid if the land value estimate is sound, if the reproduction or replacement cost has been estimated accurately and if the estimation of the depreciation from all causes is correct. In this case, the subject is a fee simple interest in a historic theatre building. r As the improvements are.at or near the end of their useful economic life, ■[ the various forms of depreciation will be difficult to measure. However, the subject is located in a key Downtown location and as land value is a component of cost, we can at least understand the land value via this approach. Furthermore, as a special purpose property, no functionally equivalent alternatives exist on the open market in the area of the subject property. Consequently, the Sales Comparison-based indicator will be challenging. Lacking comparable rents, the Income Approach will not be applied. For these reasons, special purpose properties are commonly valued via the Cost Approach, and a cost-based analysis will be applied in this analysis. The methodology applied for this Cost Approach is as follows: First, the "As Is" land value in fee is estimated via direct comparison to other parcels that have sold in,,the market. The "As Is" land value is then built- up via cost-based analysis to yield a depreciated replacement cost estimate. Cad C 2014 CAPITAL REALTY ANALYsis Page 60 Cost Approach ' The Cost Approach is organized as follows: ' 44 Land Sales Map (City of Palm Springs Data Only) 4 Land Sales Grid 4� Land Sales Analysis ' al Land Sales Adjustment Grid 4 Conclusion, Land Value rk Marshall Valuation Service Calculator Cost Estimate ' 4 Conclusion, Market Value "As Is" I (+ C 2014 CAPITAL REALTY ANALYSTS Page 61 I I ii IIE �I �I _ Q '_ The Mowie,Colo lA' il.. I C� >L ❑ -d $' i Sub{ect.Property 1' ❑ '14�Arena'ti�-Rd — E�1r�nii Rd I"w � I'-' Y ;r--114 Bari ut Rd�-Ih—Y— m � � • . , ya '.� lar �S ESahu Hato Rd- -�.-$d[uffll�r'I,..T•'.e, Cost Approach ' Land Sales Grid ' Sale Sale Size Size Bale Price Per 0 Location Data (Acres] (SF) Price SF Current Top of the mlari et Land Sal" 1 NWC of Highway 111 ' &Fred Waring Drive Palm Desert,CA 5/4/11 1.35 58,806 $1,550,000 $ 26.36 2 SEC of Highway 111 ' &Mirage Road Rancho Mirage,CA 5/25/12 1.19 51,836 $1,500,000 $ 28.94 3 S Side of Main Street, E of Desert Club Drive ' La Quints,CA 4/7/11 0.53 23,087 $635.000 $ 27.50 4 N Side of Highway 111, W of Jefferson Street ' La Quints,CA Escrow 0.800 34,848 $1,000,000 $ 28.70 5 E side of Indian Canyon Drive, S of Arenas Road ' Palm Springs,CA Escrow 1.810 78,844 $2,000,000 $ 25.37 Historical Sales From Downtown Palm Springs 6 Port Lawrence Assemblage 9/6/05 6.372 277,543 $ 10,500,000 $ 37.83 ' SEC of Palm Canyon&Alejo 8/25/05 1.000 43,560 $ 4,100,000 $ 94.12 Palm Springs,CA 8/25/05 0.515 22,455 $ 2,000,000 $ 89.07 Total 7.887 343,558 $ 16,600,000 $ 48.32 ' 7 NWC of Ramon Road 11/30/05 3.370 114,802 $ 6,200,000 $ 54.01 &Indian Avenue Palm Springs,CA 8 E Side of Indian Avenue, 4/21/06 0.850 37,026 $ 3,000,000 $ 81.02 ' N of Andreas Road Palm Springs,CA Current Listings From Downtown Palm Springs 9 E Side of Palm Canyon Drive, Listing 0.620 27,142 $ 1,620,000 $ 59.69 ' N of Amado Road Palm Springs,CA 10 W Side of Palm Canyon Drive, Listing 0.220 9,640 $ 200,000 $ 20.75 ' N of Via Escuela Palm Springs,CA 11 W Side of Palm Canyon Drive, Listing 0.120 5,227 $ 150,000 $ 28.70 N of Via Escuela Palm Springs,CA I 12 W Side of Palm Canyon Drive, Listing 0.100 4,413 $ 100,000 $ 22.66 I N of Via Escuela Palm Springs,CA 13 W Side of Palm Canyon Drive, Listing 0.360 15,551 $ 450,000 $ 28.94 N of W. Via olivera Palm Springs, CA ' (�d®2014 CAPITAL REALTY ANALYSTS Page 63 . q Cost Approach Land Sales Analysis Land sales activity of the key vacant parcels located in the core Downtown area of Palm-Springs have been limited over the past several years. Many of the current owners of the key parcels acquired the land at or near the top of the market in the last cycle, and have been holding for improving market conditions. Consequently, I sought out a wide variety of sales data in order to gain a wider picture of current market conditions. Sales 1-5 represent the more current transactions of smaller commercial land parcels located in the regional area. Sales 6-8 reflect the older sales data from the core Downtown area. Data items 9-13 reflect the current listings located in the Downtown area. Clearly, any buyer for the subject land; assuming it were vacant on the date of value, would likely be considering a similar data set. With regard to the current sales data, the top of the current market, among those parcels that have sold, is in the $25 - $30 PSF range. Clearly, there are parcels in the market that would carry a significantly higher value; but have not sold in the market. Examples include parcels on El Paso in Palm Desert, and parcels located in the immediate area of the subject property. While it has been years since the last core area fee land sale, Sales 6-8 show the historical prices paid for core Downtown area parcels. This data ranges from $37.83 PSF to $94.12 PSF. While values have come down since the top of the last market cycle when these parcels traded, there is still a market expectation that core Downtown area parcels will command a top of the market price. Listings 9-13 demonstrate this feature: Listing 9 is located in close proximity to the subject. In light of the prices paid for core Downtown parcels in the past, this parcel would be { expected to trade reasonably close to the listing price. Listings 10-13 are F located well north of the core downtown area. However, even these parcels are listed at PSF prices approximating the top of the market current sales data; suggesting a seller expectation of a top of the market price for Palm Canyon frontage parcels. Adjustments Adjustments to each of the sales are required for significant differences that affect value. The appraiser adheres to a sequence of adjustments in all sales comparison analysis. Using the sequence, the appraiser obtains intermediate price figures and applies succeeding adjustments to each previously adjusted price. Cad 0 2024 CAPITAL REALTY ANALYSTS Page 64 1 1 Cost Approach 1 Adjustments (cont'd) The adjustments applied to the price of a comparable property reflect the 1 comparables' superiority or inferiority in regard to the real property rights conveyed, financing, conditions of sale,. market conditions and locational and physical characteristics. A common method of extracting 1 adjustments among the comparable sales is a technique called "Matched Pairs Analysis". The goal of Matched Pairs Analysis is to obtain market- based adjustments. 1 The basic premise of Matched Pairs is to isolate a particular adjustment feature among 2 or more sales, where the difference in adjusted prices 1 would yield the market's value perception for that feature. Generally, the appraiser follows a sequence of adjustments, attempting to isolate market-based adjustments from intermediate adjusted sale prices. In ' many cases, adjustment features cannot be isolated. Limited comparable data, unique property traits or other factors may cause this. ' When adjustment features cannot be isolated, Matched Pairs Analysis is supplemented with other techniques to adjust the comparable data. These other techniques typically include cost based adjustments, ' adjustments based upon a market `survey, adjustments based upon published data and subjective adjustments. The following is a discussion of the relevant adjustment features; ' Property Rights Conveyed Among this data set, all of the sales were fee estates and do not require adjustment. ; Financing Terms All of the sales were reported to be cash equivalent sales with no ' indication of any non-market or beneficial financing that would warrant a cash equivalency adjustment. ' Conditions of Sale The listings all require upward adjustment to reflect the fact they have not closed. All of the closed sales were reported to be arms- length sales between willing and well-informed buyers and sellers acting in their perceived best interests. However, Data No. 6, the Port Lawrence assemblage had assemblage value to the owner. ' Downward adjustment is required. t ' C'�d 02014 cnrrr�Ren AN. Ysn Page 65 I Cost Approach Adjustments (cont'd) Market Conditions Adjustments for market conditions reflect a change in the prices paid for real property due to changes in markets over time. In this case, a wide variety of sales data was applied. The market cycle top occurred in 2006. Subsequently, a deep recession caused a severe market decline, followed by a slow grind up to the current value date. The sales are adjusted accordingly. Location As described in the Market Analysis section, the immediate area of the subject property has historically been arguably, the highest land value area in the region. All of those interviewed for this analysis were in agreement, citing only El PAseo as a more desirable (and valuable) location. Alternatively, the appeal of the subject land parcel is impaired form a locational standpoint, due to the fact that the property is surrounded by existing buildings, and lacks direct fee ownership of access and frontage to both Palm Canyon Drive, and Indian Canyon Drive. Although the Port Lawrence assemblage land is located north of the core Downtown area, the property is overall a superior location. The reason is that the land has access to both Palm Canyon Drive and Indian Canyon Drive; and is not encumbered by being `landlocked'. 4 Sales 7 and 8 are similar in overall locational quality. The sales are [C adjusted accordingly. Size The size of a property affects the uses it will support, and the buyers it will attract. Size adjustments are generally based upon the concept of"marginal utility". Marginal utility is defined as follows; "The increment of total utility added by the last unit of a good at any given point of consumption. In general, the greater the number of items, the lower the marginal utility, i.e., a greater supply of an item or product lowers the value of each item."- In this case, all of the sales are comparatively small, and intermediate paring's do not suggest an adjustment would be required for size differences among this data set; or insufficient data is available to isolate, an adjustment for size. e The Dictionary of Real Estate Appraisal, 3rd Edition,Appraisal Institute,Chicago,IL., 1993, p.219 . C9d0 2014 CAPITAL REAL Y ANALYSTS Page 66 t Cost Approach 1 Size (cont'd) In light of the comparatively limited data available for direct comparison, no adjustment is applied. However, I will consider the potential for size to influence price per lot in where to place the final value estimate among the indicated range. ' Other Physical Elements In terms of other elements, I considered the fact that the subject is ' surrounded by existing buildings within the locational adjustment category. Consequently, no further adjustments are required. Conclusion, Land Value "As Vacant" The adjusted value range is from approximately $35 PSF to approximately $50 PSF. The fact that the subject property is landlocked ' suggests that the "investment value" (or assemblage value) to one of the adjacent building owners could prove to be in excess of the current "market value". As a market value estimate is the requirement for this ' analysis, a PSF value at the upper mid-range of adjusted indicators seems to best reflect the market perception of value as of the date of value. Based upon the available data, I conclude that the market value of ' the fee simple estate in the subject land parcel as vacant, as of the date of value is as follows: $45 PSF x 10,454 SF = $470,430 $470,000 (Rounded) (Four Hundred Seventy Thousand Dollars) The next step in the Cost Approach is to estimate the depreciated reproduction, or replacement cost of the improvements. Reproduction and replacement cost are defined as follows: Reproduction Cost "The estimated cost to construct, at current prices as of the effective date of the appraisal, an exact duplicate or replica of the building being appraised, using the same materials, construction standards, design, layout, and quality of workmanship.and embodying all of the ' deficiencies, superadequacies and obsolescence of the subject building. The Dictionary of Real Estate Appraisal,Third Edition,Appraisal Institute, 1990, page 304 ' C-M®2014 CAPITAL REALTY ANALYSTS Page 67 Cost Approach Replacement Cost "The estimated cost to construct, at current prices as of the effective . appraisal date, a building with utility equivalent to the building being appraised, using modern materials and current standards, design and layout."- The Cost Approach is most reliable when the improvements are comparatively new, and represent the highest and best use of the site. For new improvements that represent the highest and best use of the site, the various forms of depreciation can typically be estimated with relative ease. The reproduction cost estimate is based upon the actual costs necessary to produce an exact replica of the improvements. Therefore, the reproduction cost estimate will embody all of the functional obsolescence .present for the property (if any). The replacement cost method is used to +estimate the cost to construct a functionally equivalent (but not identical) set of improvements. In this case, the subject is 1936 construction. Codes have changed dramatically since the date of construction, as have costs. Lacking the ability to do a reproduction cost, a replacement cost estimate is applied. Note that this estimate, will eliminate the need to estimate functional obsolescence. Marshall Valuation Section ` The Marshall Valuation Service is applied to provide an alternate, ![ replacement cost estimate. The Marshall Valuation Service is a nationally recognized method of calculating replacement or reproduction costs for a wide variety of improvement types. The following sections detail the Marshall Valuation Service Calculator Cost method: General Calculator Notes The actual costs used are considered final costs to the owner and include the following; average architect's and engineer's fees, plan check fees, building permits, survey, interest on construction funds, sales tax on materials, normal site prep including grading, foundation excavation and back-fill, contractor's overhead and profit including supervision, insurance equipment, temporary facilities and security. 10 The DictionarV of Reel Estate Appraisal,Third Edition,Appraisal Institute, 1990,page 303 CIA 1®2014 CAPITAL REALTY AWALYSTs Pape 68 Cost Approach General Calculator Notes (cont'd) The Calculator costs do not contain the costs of buying and ' assembling land, atypical financing charges, yard improvements, personal property and marketing costs to create the first occupancy (where relevant). ' Building Classification The building classification in the Marshall Valuation Service divides buildings into 5 basic cost groups based upon the type of framing, walls, floors, roof structures and fireproofing. The subject property is considered to be an "Average Quality Class C Theater: Live Stage (Marshall Valuation Service Section 16, Page 12). Base Building Costs ' The base building costs for the subject are taken from Section 16 of the Marshall Valuation Service cost manual. Included in the base building costs are interior lighting and plumbing. Package A/C is also included in the base building cost. iThe base building costs include a typical amount of exterior walkways and common area. All other extras require lump sum adjustments. Lump Sum Adjustments Specialty improvements and personal property (if any) typically constitute the majority of lump sum adjustments for improvements of this type. For operational theater buildings, there are typically significant lump sum adjustments for the various stage, sound and lighting systems. However, all of these elements have been removed from the subject and will not come into play for this portion of the analysis. All personal property (which is very minimal in this case) is excluded as this valuation is for real property only. Depreciation Depreciation is the loss in value due to any cause. Depreciation is ' generally divided into three categories. These are physical deterioration, functional obsolescence and external obsolescence. Physical deterioration and functional obsolescence are further divided into curable and incurable components. External obsolescence is considered incurable. The forms of depreciation are defined as follows: f ' `-?AJ®2014 CAPITAL REALTY ANALYSIS Page 69 I �I Cost Approach Marshall Valuation Section (cont'd) Physical Deterioration - Curable "An element of accrued depreciation; a curable defect caused by deferred maintenance."i, Physical Deterioration - Incurable "An element of accrued depreciation; a defect caused by physical deterioration that cannot be practically or economically corrected."- Functional Obsolescence - Curable "An element of accrued depreciation; a curable defect caused by a flaw in the structure, materials or design.",3 Functional Obsolescence - Incurable "An element of accrued depreciation; a defect caused by a deficiency or super adequacy in the structure, materials or design, which cannot be practically or economically corrected."I< External Obsolescence "An element of accrued depreciation; a defect, usually incurable, caused by negative influences outside a site and generally incurable on the part of the owner, landlord, or tenant. In this report, each area.of depreciation is analyzed separately as follows: Physical Deterioration - Curable As defined above, cut•able physical deterioration consists of deferred maintenance items. The subject property has very significant deferred maintenance items. In fact, the architectural firm that prepared the site assessment suggested that the property required a complete renovation. This includes HVAC, all seating elements, stage elements, lighting and sound systems. Clearly, a precise estimate of deferred maintenance of this scope is beyond the capability of an appraiser, and fall in the realm of construction specialists. For the purpose of this analysis, deferred maintenance is estimated conservatively at 30% of replacement cost new. The Dictionary of Real Estate Appraisal,Thud Edition,Appraisal Institute, 1993, page 86 "The Dictionary of Real Estate Appraisal,Third Edition,Appraisal Institute, 1993, page 180 13 The Dictionary of Real Estate Appraisal,Third Edition,Appraisal Institute, 1993,page 86 I<The Dictionary of Real Estate Appraisal,Third Edition,Appraisal Institute, 1993,page 179-180 it I3 The Dictionary of Real Estate Appraisal,Third Edition,Appraisal Institute, 1993,page 128 CRAJ ®2014 CAPITAL REALTY ANALYSTS Page 70 4' 1 Cost Approach Physical Deterioration - Incurable Incurable physical deterioration is the most common type of depreciation, generally caused by the physical aging of the improvements. The subject has an actual age of 78-years, and an effective age of 40-years, with a total economic life of 45-years; ' yielding an 88.89% charge for incurable physical deterioration. Functional Obsolescence - Curable ' The subject suffers from severe functional gbsolescence. A summary of these elements was presented in the Improvement Description section of the analysis. However, the application of a replacement cost estimate (as opposed to a reproduction cost estimate) eliminates the need to estimate actual curable functional obsolescence. ' Functional Obsolescence - Incurable Incurable functional obsolescence includes items that do not contribute to value, yet have an associated cost. Many super- adequacies fall into this category. In this case, the fact that the subject is landlocked CMU construction with a historic designation ' that prevents reconfiguration of exterior walls, elements such as the lack of sufficient dressing rooms, stage fixtures, etc., that would normally be considered curable, are clashed as incurable for this analysis. For this analysis, the incurable functional elements will simply be reflected via adjustment in the sales comparison approach. The remaining components of cost include entrepreneurial profit and the cost to create the first occupancy (the marketing fee). As buildings of this type are not constructed with the expectation of generating net income from leasing, and are typically only developed for a specific purpose, no profit or cost to create the 1s' occupancy are applied. Conclusion The following page contains the Marshall Valuation Service Calculator Cost Approach Worksheet for the subject property: `��0 2014 CAPITAL REALTY ANALYSTS Page 71 Cost Approach Marshall Valuation Service Calculator Cost Method Worksheet Plaza Theatre Square Foot Adjustments Cost Replacement Component Area Reference Cost New Main Floor Area 11,130 $ 116.88 $1,300,874 Balcony Area °3,080 $ 48.71 $150,027 Basement Area 693 $ 68.00 $47,124 Subtotal SF Adjustments 14,903 $1,498,025 Lump Sum Adjustments Fees/Permits 1.00 $18,725 $18,725 Architect 1.00 $65,000 $65,000 Subtotal Lump Sum Adjustments $83,725 Subtotal Base Building Structure $1,581,751 Specialty Improvements Cost Replacement Component Area Reference Cost New Lobby/Box Office 1 $10,000 $10,000 Deduct for No Sound Sys 1.00 ($100,000) ($100,000) Deduct for No Lighting 1.00 ($75,000) ($75,000) Other 0.00 $0 $0 Total Specialty Improvements ($165,0001 Subtotal $1,416,751 Current Cost Multiplier 1.02 Local Cost Multiplier 1.16 Total Estimated Replacement Cost New $1,676,299 Total Economic Life 45 Years Remaining Economic Life 5 Years Effective Age 40 Years Less Accrued Depriciation 88.89% ($1,490,043.74) Plus Entrepenurial Profit 0.00% $0 Depreciated Replacement Cost $186,255 Land Value $470,430 Deferred Maintenance ($474,525) Indicated Subject Value $182,160 Indicated Subject Value (Rounded) $180,000 As shown, net of any adjustment for economic obsolescence, the cost- based value estimate cone in at $180,000. However, the subject has proven economically obsolete as the previous occupant, which by all accounts was a uniquely competent and skilled operator; was unable to generate any net income even without paying any rent for the theatre. C'id 0zo14 CAPITAL REALTY ANALYSTS Page 72 Cost Approach In addition, the subject property is functionally inadequate and required leasing space from neighboring buildings and an alley in order to facilitate use of the subject. In addition, the replacement cost fails to consider the fact that the subject lacks sufficient restrooms, ingress/egress, etc. Clearly, the cost to cure these elements, if they could ' be cured at all, would exceed $180k by a wide margin, suggesting a negative cost-based value estimate. In fact, it will likely cost several million dollars to refit this property to operational status. As described in ' the Introduction and Market Analysis sections, public demand exists and there is some expectation that the municipal owner will continue to provide financial support to continue the use of this facility. On the open market, the next user; if one could be found; would likely take the property at a token cost only if municipal` participation could be sufficient to provide an operational facility. Consequently, rather than ' yielding a negative market value estimate, I conclude that the current cost-based market value of the property is estimated as follows: $1 r 4 ' �';d C 2014 CAPUALPE WANA VS" Page 73 Sales Comparison Approach In the Sales Comparison Approach, the subject property is compared to similar properties, which have been sold recently or for which listing prices or offering figures are known. Data for generally comparable properties are used and comparisons are made to demonstrate a probable price at which the subject property would be sold if offered on the market. The Dictionary of Real Estate Appraisal defines the Sales Comparison Approach as follows; "A set of procedures in which a value indication is derived by comparing the property being appraised to similar properties that have been sold recently, applying appropriate units of comparison, and making adjustments to the sale prices of the comparables based on the elements of comparison. The sales comparison approach may be used to value improved properties, vacant land, or land being considered as though vacant; it is the most common and preferred method of land valuation when comparable sales data are available. In this case, the subject property is quite unique in that the property is a 1936 construction: functionally and economically obsolete theatre building. Furthermore, the building has a Class 1 historical designation. In order to prepare a sales comparison-based value estimate, I sought out sales of older, obsolete theatre buildings in alternate locations. As one might expect, there are no functionally equivalent substitutes for the ` subject. Interestingly, I did find 1 sale of a historic theatre building, E which is described further on in this analysis. A significant feature of the Sales Comparison Approach in this analysis is that significant lump sum adjustments are required to reflect the fact that well over $1MM will be required to restore the subject to an operational status. The Sales Comparison Approach is organized as follows; 46 Comparable Sales Map 4, Comparable Sales Grid dl Comparable Sales Analysis 4 Adjustments it Conclusion, Market Value "As Is" is The Dictionary of Real Estate Appraisal,Third Edition,Appraisal Institute, 1993, page 318 ■. `IL✓1 0 2014 CAM11 RBALTY ANALYSTS Page 74 E Sales Comparison Approach Comparable Sales Map a 1 ' Comparable Sales Grid Sale Sale/List Size Sale Price Per Year # Name/Location Date (SF of GBA) Price SP of GBA Built 1 Perris Theater(D Street Theatre) 29 S. D Street Perris,CA 9/3/2009 4,121 $727,000 $ 176.41 1932 2 Crest Theatre(West Coast Theatre) 481 N. E Street San Bernardino, CA 11/28/1990 34,320 $410,000 $ 11.95 1927 3 High Street Arts Center 45 E. High Street Moorpark, CA 8/23/2001 6,861 $275,000 $ 40.08 1930 4 Rubiwn Theatre(The Laurel Theatre) 1006 E. Main Street Ventura, CA 12/22/1998 9,240 $390,000 $ 42.21 1923 5 Center Stage Theatre(Fontana Mummers Community Theatee) 8463 Sierra Avenue Fontana, CA 8/31/2004 6,881 $652,000 $ 94.75 1937 6 The Warner Theatre Huntington Park 6714 Pacific Blvd. Huntington Park, CA 6/7/2013 14,580 $1,600,000 $ 109.74 1936 7 Tower Theatre 2465 Mission Street ' San Francisco,CA 4/25/2013 8.922 $350,000 $ 39.23 1911 Subject Plaza Theatre 128 S. Palm Canyon Drive Palm Springs, CA 14,903 1936 C'id 02014 CAPITAL REALTY ANALYSTS Page 75 y Sales Comparison Approach Comparable Sales Analysis Comparable Sale No. 1 i � Comparable Sale No. 1 is the September 2009 sale of the 4,121 SF Perris Theatre, located in Perris, CA. The sale price of $727,000 equates to an otherwise unadjusted sale price of $176.41 PSF. This data point was selected for comparison to demonstrate the top of the market for historic theatre buildings. The improvements were constructed new in 1932. The building has an art deco design, and is considered historic by the buyer, The City of Perris. Clearly, this data point had atypical conditions of sale, but is included mainly as an informational item to demonstrate that communities do value historic buildings, and will spend well in excess of market value to restore and protect j historical buildings. The City renovated the exterior in 2011, and recently completed a t complete renovation of all electrical and mechanical systems. The renovation was required as the previous owner converted the property to a 500+ seat cinema. The City sought to restore the property back to its original use, which was for varied live performances. The City reports spending well in excess of the sale price renovating this property, suggesting a negative investment value to the City. As a redevelopment project, this data point is best considered as an informational item as opposed to a current market value indicator. C'?lJ 0 2014 CAPITA MALTY ANALYM Page 76 Sales Comparison Approach Comparable Sales Analysis Comparable Sale No. 2 ' }a , V S6 Comparable Sale No. 2 is the November 1990 sale of the 34,320 SF Crest Theatre, originally known as the West Coast Theatre. The property is located in San Bernardino, CA. The sale price of $410,000 equates to an otherwise unadjusted sale price of$11.95 PSF. This data item was selected for comparison to demonstrate the low end of the market for older historic theatre buildings. The property was constructed in 1927, and operated as a live performance theatre for several decades. Fred Stein Theatres acquired the West Coast Theatre in 1960, and the property was converted to a 2-screen cinema. As the cinema business evolved, the Crest became functionally obsolete and was closed in 1990 when the property sold for land value. The building was demolished in the mid 1990's and is currently in use as a parking lot. Overall comparability is considered fair. aaa l ��d C 2014 C"Ur RZACTY ANALYSTS Page 77 Sales Comparison Approach Comparable Sales Analysis Comparable Sale No. 3 �l 1111��' �aa�PIW� ii■ NA R T ail R�� i Comparable Sale No. 3 is the August 2001 sale of the 6,861 SF High Street Arts Center, originally known as The El Rancho Theatre. The property is located in Moorpark, CA. The sale price of $275,000 equates to an otherwise unadjusted sale price of $40.08 PSF. This data item was selected for comparison to demonstrate a similar vintage theatre building, renovated and put to an alternate use. The El Rancho was built in 1930 to replace an old wooden structure that housed a silent movie theater. The El Rancho had the distinction of being the only "talking movie" theater in the east end of Ventura County. Sometimes referred to as the Moorpark Theatre, it closed as a movie house in the 1950"s and was used for school and community productions. In 1983 it re- opened as a "live" event theater known as the Magnificent Moorpark Melodrgma & Vaudeville Co. Ownership changed hands several times through the 80"s & 90"s with the doors finally closing on the Moorpark Playhouse in 1999. In 2001 Larry Janss, a noted, long-time local developer, bought the building with the intent of creating a new cultural center for Moorpark. Page 78 CUD 2014 CAPITAL REALTY ANALYSTS 9 Sales Comparison Approach Comparable Sales Analysis Comparable Sale No. 3 )cont'd) The property was completely remodeled, including lighting and sound equipment, a new concession area, a retractable movie ' screen, new plumbing and electrical systems, and a new marquee. The theater was renamed The Theater on High Street, and was converted to a venue for classic film, live concerts and ' plays. The auditorium seating featured Wooden shelves, as it did in the 20s. The costs of the renovations`were significant and well in excess of value at completion. t ' The project did not prove financially feasible and in August of 2005 the City of Moorpark Redevelopment Agency acquired the property in a non-arm's length sale, creating a Cultural Arts Center for the Moorpark community. The City indicated that the institution of a Cultural Arts Center was ancillary to bringing ' residents and visitors to the High Street area; enhancing the Downtown street scene and benefitting adjacent restaurants and shops, much the same as the subject Plaza Theatre did for Palm Springs. Clearly, the City spent considerably more on this property than its market value, demonstrating again the fact that this property type can add value to a community, but only with municipal funding as the property could not independently support financially feasible operation; much like the subject. Overall comparability is considered fair. r t r ' C4d V 2014CAPITA6 REALTY ANALYSTS Page 79 Sales Comparison Approach Comparable Sales Analysis Comparable Sale No. 4 C Comparable Sale No. 4 is the December 1998 sale of the 9,240 SF Rubicon Theatre, originally known as The Laurel Theatre on Main. The property is located in Ventura, CA. The sale price of $390,000 equates to an otherwise unadjusted sale price of$42.21 PSF. This data item was selected for comparison to demonstrate a similar vintage building, put to a similar use as compared to the subject. However, this property also includes some leased office space and f a 2/1.5 SFR. The office space rented for apx. $1 PSF at the date of sale, and the SFR leased for $1,000 per month. Prior to this sale, the property had been converted from its original theatre use to use as a church. The buyer renovated the property into a 220- seat theatre. A theatre company now leases the facility for production of various live shows. Overall comparability is considered fair. C90 ®2014 CAPITAL REALTY ANALYSTS Page 80 i Sales Comparison Approach Comparable Sales Analysis ' Comparable Sale No. 5 1 . R Comparable Sale No. 5 is the August 2004 sale of the 6,881 SF Center Stage Theatre. The property is located in Fontana, CA. The sale price of $652,000 equates to an otherwise unadjusted sale price of $94.75 PSF. This data item was selected for comparison to demonstrate a sale of a fully restored and operational, 1930's construction art deco theatre building. ' The property was previously in use by the Fontana Mummers. The property was designed by the Boller Brothers in 1937 to look like Frank Lloyd Wright's Midway Gardens in Chicago. The original design was for a movie theatre. The cinema use was abandoned in the early 1950's and had been used for a variety of purposes including an Elks lodge, a skating rink and retail stores. One of the theater's notable features is its free-standing Art Deco marquee. The property was purchased by the Fontana Mummers Community Theatre, a non-profit corporation, in 1999 and underwent restoration. The Mummers sold the building in 2004. The theatre was re-opened in July 2008 as Center Stage Theatre ' for live performances. Overall comparability is considered fair. r ' `U O 2014 CAPITAL RC LTY ANALYSTS page 81 Sales Comparison Approach Comparable Sales Analysis Comparable Sale No. 6 i. I � i f r i r I Comparable Sale No. 6 is the June 2013 sale of the 14,580 SF Warner Theatre Huntington Park. The property is located in Huntington Park; CA. The sale price of $1,600,000 equates to an otherwise unadjusted sale price of $109.74 PSF. This data item was selected for comparison to demonstrate another sale of a fully restored and operational, 1930's construction art deco theatre building. I I The property was originally designed for Warner Bros. as a 1,468- seat theatre. After Warner Bros. divested, the theatre was operated by Stanley Warner Corp. and from 1968 on, by Pacific Theatres. The balcony was walled off in the 1980's by Pacific Theatres and the twin was called Pacific's Warner 2. In later years the theatre ran Spanish language and Spanish subtitled } films in what was then a vibrant business area. f` C'?d O 2014 CAPTTAL REALTY ANALYsn Page 82 Sales Comparison Approach Comparable Sales Analysis Comparable Sale No. 6 (cont'd( The City of Huntington Park declared the theatre a historic landmark in 2007. The property is currently vacant and for lease. The broker indicated that no listing price was set as the historic designation may limit uses and consequently, rental rates. ' However, the balcony was opened up and a 2nd floor area of approximately 7,500 SF is available, making the property total approximately 22,500 SF. Overall comparability is considered ' fair. 1 Cad C 2014 CAPUAL REALTY ANALYSTS Page 83 Sales Comparison Approach Comparable Sales Analysis Comparable Sale No. 7 s �as :r Comparable Sale No. 7 is the April 2013 sale of the 8,922 SF Tower Theatre. The property is located in San Francisco, CA. The sale price of $350,000 equates to an otherwise unadjusted sale price of $39.23 PSF. This data item was selected for comparison to demonstrate a sale of an operational, 1930's construction theatre building. The original building, known as the Majestic Theater was opened in April 1912. The property was completely remodeled in a Streamline Moderne style by architect S. Charles Lee in 1937. Some detail still remains of the old Streamline Moderne styled Tower Theater. The property acquired landmark designation in the early 2000's. The building was acquired in 2003 by Gus Murad while in use as a church. The landmark designation prevented the property from being redeveloped as an educational J campus after the Church vacated in 2007. Cad 0 2014 CAPITAL RE TYANALVSTS Page 84 Sales Comparison Approach ' Comparable Sales Analysis ' Comparable Sale No. 7 (cont'd) The property was then listed for sale for several years at $2,495,000 while the owner tried unsuccessfully to gain entitlements to redevelop the property as a theatre with residential units above. The property sold to a speculative investor in this 2013 transaction for $350,000; which was ' reported to be land value. The property has extensive deferred maintenance. Overall comparability is considered fair. ' Adjustments After considerable research, I conclude that the subjective nature of any adjustments that could be made to these sales would simply amount to ' speculation and add nothing to the ability to understand current market value for the subject. Consequently, I sought to include a range of sales that would demonstrate the high, average, and low value ranges for I 1930's construction theatre buildings. In this case, a simple analysis of the value ranges provides a clear picture of how these buildings typically trade. ' At the top of the market are Redevelopment Agency acquisitions. Sale 1 is an example of the municipality paying a ;premium for a historic building. The desire of the community to preserve the property is the key factor influencing the non-economic price. The municipal buyer intends for the acquisition and subsequent on-going investment to add value to the community in excess of the sale price. I think most buyers and ' sellers agree that this is a legitimate function of local government. However, the dissolution of Redevelopment Agencies has in most cases, put a stop to this kind of investment. As the subject is already municipally owned, the opportunity to sell the subject property at a non- market price to a municipality seeking to enhance the area of the property does not exist; suggesting that the current market value of the ' subject will be found elsewhere. Next in the price PSF range are the fully renovated and/or operational and not economically obsolete theatre buildings, such as Sales 5 and 6. These buildings trade in the $100 PSF range and are characterized by the fact that they will support a current economic use and/or could be ' leased on the open market. The subject is not available to support a current economic use; nor would it be expected to lease on the open market in its as is condition. Consequently, the current market value of ' the subject will not be found among this value range. ' C4d 0 2014 CAPITAL REALTY ANALYSIS Page 85 Sales Comparison Approach Adjustments (cont'd) At the lowest end of the range are the obsolete theatre buildings such as Sales 2, 3, and 7. These improvements are characterized by the functionally and economically obsolete nature of the property. Sale 2 has a significant advantage over the subject because the building was not historic, and was available for demolition. Consequently, the property sold for land value and was converted to a paring lot. Sale 3 was operational, but needed. renovation. A noted local developer took this project on, but ultimately did not succeed financially, at which point the property sold to the City's Redevelopment Agency. Sale 7 is interesting because the building is a landmark and not available for demolition. The price was reported to reflect land value, and the acquisition was speculative. The property remains vacant with extensive deferred maintenance. Conclusion If the subject property were available for demolition, it would likely carry a market value in the range of the lowest tier sales: approximately $10 PSF to approximately $40 PSF. Similarly, the property might carry a value in this range if the property could support economic use occupancy for less than approximately $596,120 (14,903 SF x $40 PSF). However, the subject is not available for demolition, and in order to support any public use, the subject will require several million dollars in renovation; which is well in exces's of what the property could command at completion. While there is a strong case for ascribing a negative market value estimate to the subject, I was unable to find any case of an owner paying to be relieved of a historic theatre building. I think that a more likely scenario would be a token sale price to a prospective operator who may be willing to expend renovation funds in partnership with the seller. Consequently, I conclude that the market value of the fee simple estate in the subject property by the sales comparison approach is as follows: $1 (One Dollar) Cad0 2014 CAPITAL REALTY ANALYSTS Page 86 1 Reconciliation and Final Estimate of Value ' Two methods were used to obtain value indications for the subject property. These methods are the Cost Approach and the Sales ' Comparison Approach. Both methods yielded a market value estimate of $1. Clearly, the cost to bring this property back to operational condition will exceed its value at completion by a wide margin. This is a typical ' feature of 1930's era theatre buildings. While some of these older historic theatres continue to be supported by their municipalities and/or non- profit theater companies; the vast majority have been demolished, or ' simply remain vacant for very extended periods of time. If the City of Palm Springs is unwilling or unable to continue to provide financial assistance to this property, it will likely join the ranks of the long-term ' vacancy group. All of those interviewed for_ this analysis were in agreement that the property would be difficult or impossible to market in the as is condition, as the economics of a retrofit would not yield a value ' in excess of cost. Consequently, but for the expectation of continued public assistance, the subject property (much like contaminated parcels, for example) would be highly likely to carry a negative market value. However, the expectation of current and/or future public assistance enhances the marketability of the subject to the point where a token value would likley generate a current market sale. Based upon the available`data, I conclude that the market value of the fee simple estate in the subject property as of the date of value is as follows: $1 (One Dollar) MAJ 0 2014 CAPITAL REALTY ANALYSTS Page 87 Certification I certify that, to the best of my knowledge and belief... 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 is my personal, unbiased professional analyses, opinions and conclusions. 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. My engagement in this assignment was not contingent upon developing or reporting predetermined results. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. My analysis, opinions and conclusions were developed, and this Report has been prepared, in' conformity with the Uniform Standards of Professional Appraisal Practice (USPAP) adopted by the Appraisal Standards Board of the Appraisal Foundation, except that the Departure Provision of the USPAP shall not apply to federally related transactions. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. I certify that the use of this Report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized E representatives. t As of the date of this Report, I have completed the requirements of the continuing education program of the Appraisal Institute. I have made a personal inspection of the property that is the subject of this Report. No other person provided significant professional assistance to the person(s) signing this Report. �. CU C 2014 CAPITAL REALTY ANALYSTS Page 88 f Certification (cont'd) This Appraisal assignment was not based on a requested minimum valuation, a specific valuation or the approval of`a loan. ' I certify that, to the best of my knowledge and belief, the reported analyses, opinions and conclusions were developed, and this Report has ' been prepared, in conformity with the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute. I have not previously appraised the property that is the subject of this report. Michael A. Scarcella, MAI State Certification No.: AGO 19463 Expiration Date: October 24, 2015 1 1 1 1 ' C4d 0 2014 CAPITAL REALTY ANALYSTS Page 89 Addendum P i l C-d 0 2014 CAPITAL REALTY All"I 5 Page 90 1 Assumptions and Limiting Conditions This appraisal report has been made with the following general assumptions and limiting conditions: 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. The appraiser reserves the right to make adjustments to the analyses, opinions and conclusions in this report, as may be required by ' consideration of additional or revised data that may become available. 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. 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 ' obtaining the engineering studies that may be required to discover them. ' 7. It is assumed that the property is in full compliance with all applicable federal, state, and local environmental regulations and laws unless noncompliance is stated, defined, and considered in ' the appraisal report. 8. It is assumed that the property conforms to all applicable zoning ' and use regulations and restrictions unless nonconformity has been identified, described and considered in the appraisal report. 9. It is assumed that all required licenses, certificates of occupancy, consents, and 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. C9d0 2014 CAPITAL AP.AI.TY ANALYSTS Page 91 Assumptions and Limiting Conditions 10. It is assumed that the utilization of the land and improvements is confined within the boundaries or property lines of the property described and that there is no encroachment or trespass unless noted in the report. 11. Unless otherwise stated in this report, the existence of hazardous materials, which may or may not be present on the subject property, was not observed by the appraiser. The appraiser has no knowledge of the existence of such materials on or in the property. The appraiser, however, is not qualified to detect such substances. The presence of substances such as asbestos, urea-formaldehyde foam insulation and other potentially hazardous materials may affect the value of the property. The value estimated is predicated on the assumption that there is no such material on or in the property that would cause a loss in value. No responsibility is assumed for such conditions or for any expertise or engineering knowledge required to discover them. The intended user is urged to retain an expert in this field, if desired. 12. Any allocation of the total value estimated in this report between the land and the improvements applies only under the stated program of utilization. The separate allocations for land and building must not be used in conjunction with any other appraisal and are invalid if so used. 13. Except for use in the Official Statement as required for bond issuance, 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 appraiser, and in any event only with properly written qualification and only it its entirety. 14. The appraiser herein by reason of this appraisal is not required to [ give further consultation, testimony, or be in attendance in court t with reference to the property in question unless arrangements have been previously made. 15. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraiser, or the f firm with which the appraiser is connected) shall be disseminated f to the public through advertising, public relations, news, sales, or other media without the prior written consent and approval of the appraiser. tt CVAJ C 2014 CAMAL REAL ANALYSn Page 92 ■ Assumptions and Limiting Conditions 16. Improved Properties - The Americans with Disabilities Act ("ADA") became effective January 26, 1992. I (we) have not made a specific ' compliance survey and analysis of this property to determine whether or not it is in conformity with the various detailed requirements of the ADA. It is possible that a compliance survey of ' the property, together with a detailed analysis of the requirements of the ADA, could reveal that the property is not in compliance with one or more of the requirements of the Act. If so, this fact ' could have a negative effect upon the value of the property. Since I (we) have no direct evidence relating to this issue, I (we) did not consider possible non-compliance with the requirements of ADA in ' estimating the value of the property. 17. Improvements, Proposed Improvements - The value estimates in ' this report are subject to the improvements being completed in the manner represented to the Appraiser(s), and described in the Improvement Description section of this report. ' 18. The legal descriptions, site sizes, dimensions and/or other surveys provided to the appraiser, including County Tax Plats, are assumed to be accurate. Should a survey prove these ' characteristics inaccurate, it may be necessary for the appraisal to be adjusted. ' 19. The forecasts, projections, or operation estimates contained herein are based upon current market conditions, anticipated short-term supply and demand factors, and a continued state economy. These ' forecasts are therefore, subject to change in the future. 20. The appraiser undertaking this assignment warrants that he is ' competent in properly identifying the appraisal problem and has the necessary knowledge and experience to complete the assignment. ` 21. Provision of an insurable value by the appraiser does not change the intended user or intended purpose of the appraisal. The ' appraiser assumes no liability for, and does not guarantee that any estimate or opinion will result in the subject property being fully insured for any possible loss that may be sustained. The appraiser recommends that an insurance professional be consulted. ' Cali ®2014 CAMAL REALTY ANALYSIS Page 93 1 Assumptions and Limiting Conditions 22. Copyright of this material belongs exclusively to Michael A. Scarcella, Inc., and/or Capital Realty Analysts, Inc. This copy is intended for private use as defined in the body of the report for the designated client only. No person or entity is permitted to reproduce this material, in whole or in part, for distribution either free of charge or for 'commercial purposes', unless that person or entity has a signed license agreement with Michael A. Scarcella, Inc. and/or Capital Realty Analysts, Inc. Reproduction for commercial purposes is reproduction for the purposes of sale, rent, trade or distribution, or posting it on the Internet or on electronic bulletin boards. CRAJ®2014 CAPITAL REALTY ANALYSTS Page 94 E' 1 '! AUCHAEL A.SCARCELLA,N1Pll Education 1982 B.S., Business, University of Nevada, Las Vegas ' All required Appraisal Institute sponsored courses required to attain the MAI designation, along with Appraisal Institute sponsored courses, seminars and on-line forums required for continuing education ' Professional Organizations/Licensing Member of the Appraisal Institute - MAI Member Number 11072 Licensed by the State of California as a "Certified General Real Estate ' Appraiser". 13 Office of Real Estate Appraisers, Appraiser Identification Number AG 019463. Appraisal Institute - So. Cal. Chapter, 1997, 1998, 2001 Experience Review ' Committee; 1999, 2000, 2005 So. Cal. Chapter Ethics Committee General Experience 1997 to Current Capital Realty Analysts - President ' 1991 to 1996 - MacKenzie and Associates - Staff Appraiser 1982 to 1991 - Hotel, Construction / Development Controller Qualified as an expert real estate witness, United States Bankruptcy Court ' Qualified as an expert real estate witness, Riverside County Superior Court i Representative List of Clientsr• Public Sector Private Sector ?,,j Institutional Lenders United States Of America Price Waterhouse Bank of America Bureau of Land Mgt Merrill Lynch Rabobank N.A. ' Bureau of Indian Affairs CB Commercial Wells Wells Fargo Bank FDIC Textron Pacific Western Bank Dept. of Justice Bechtel Corporation Washington Mutual Bank ' State of California KSL Recreation Corp. Bank Midwest State of Arizona United States Filter Pacific National Bank Riverside County Sunrise Company Pacific Premier Bank City of Palm Springs Trust for Public Land Sterling Bank ' City of Coachella Mojave Desert Land Trust Pacific Mercantile Bank City of Desert Hot Springs Habitat for Humanity Banc One City of Cathedral City Lennar Homes Fidelity Federal Bank City of Rancho Mirage Temple Construction Bankers Trust Company ' City of Palm Desert Santa Fe Pacific First Bank City of Indian Wells Takenaka Corporation Union Bank City of Indio Betty Ford Center Commerce Federal Svgs City of La Quinta Heart Inst. of the Desert Great American Bank ' Palm Springs Unified SD Basic Capital Management Mitsubishi Bank Desert Sands Unified SD Annenberg Foundation First Citizens Bank Coachella Valley Unified SD Estate of Frank Sinatra Northern Trust ' Public Utilities Wessman Development El Paseo Bank CV Assn. of Governments Attorneys Community Valley Bank Eisenhower Memorial Hsp. Developers Bank Six Desert Hospital Accountants Alliance Bank I ' C4d®2e14 CArnu.RE�rrnnncrsrs Page 95 I