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FSI Appraisal Westhampton Road, Kensington Estates, Northampton 06-2016.pdf  APPRAISAL REPORT of  Kensington Estates  Westhampton and Glendale Roads   Northampton, Massachusetts  EFFECTIVE DATE June 16th, 2016  PREPARED FOR City of Northampton  PREPARED BY Stephen A. Brunelle, MA CGREA #233   Gary L. Aldrich, MA CGREA #75488             June 24, 2016 Wayne Feiden, FAICP Director of Planning and Sustainability City of Northampton 210 Main Street, Room 11 Northampton, MA 01060 RE: Assessors’ Reference: Map 41, Parcel 032 Northampton, MA 01060 Dear Mr. Feiden: We have prepared the attached Appraisal Report for the purpose of offering an opinion of the “as is” Market Value of the fee simple interest for 53.1-acres of land with frontage along Westhampton Road and Glendale Road, Northampton, Massachusetts, as of June 16th, 2016, the date of the last inspection. A Final Subdivision Plan Approval was granted by the planning board in May 2012 for a residential development to be located off Westhampton Road called Kensington Estates. The subdivision consists of 55.3-acres. According to the plan there are twenty-four proposed residential building lots with the construction of 1,751 linear feet of interior roadway. The lots vary in size from 14,300 to 38,283 square feet with the vast majority of the lots in the 17,000 to 26,000 square foot range. The property is located in the RR-Rural Residence Zoning District, which requires a minimum of 80,000 square feet for a building lot. In addition, the property is in the WS-Watershed Protection Overlay District and the WSP-Water Supply Protection Overlay District. An Open Space Residential Development allows for 10,000 square foot lots with 85-feet of frontage as long as at least fifty (50) percent of the total tract area, of which at least seventy-five (75) percent shall be neither wetlands nor floodplains, shall be set aside as Common Open Space with no buildings allowed. As of the writing of this report (June 2016), no work has been done on the marketing or development of this project. Of the 55.3-acres of land, the City of Northampton has an option to purchase 53.1-acres, which makes up twenty-one of the twenty-four approved building lots and is the subject of this Appraisal Report. Page | 2    Kensington Estates, Northampton, MA 06-2016 The purpose of this Appraisal is to offer an opinion of the Market Value for the subject parcel. This Appraisal was performed in accordance with the Uniform Standards of Professional Appraisal Practices (USPAP) and the Commonwealth of Massachusetts Executive Office of Energy & Environmental Affairs (EOEEA), Department of Environmental Protection Grant Program in formulating the value conclusions contained within this Appraisal Report. This is an Appraisal Report, which is intended to comply with the reporting requirements set forth under Standards Rule 2-2 (a) of the Uniform Standards of Professional Appraisal Practices for an Appraisal Report. As such, it presents summary discussions of the data, reasoning and analysis that were used in the Appraisal Process in order to develop the appraisers’ opinion of value. Some of the supporting documentation concerning the data, reasoning and analyses is retained in the appraisers’ file. The depth of discussion contained in this report is specific to the needs of the client. The appraisers are not responsible for unauthorized use of this report. INTENDED USE OF THIS REPORT This Appraisal is intended to assist the client, the City of Northampton, with an opinion of Market Value for funding the purchase of the land being appraised by the Commonwealth of Massachusetts Executive Office of Energy & Environmental Affairs (EOEEA), Department of Environmental Protection Grant Program. In the scope of this Appraisal we researched all relevant land sales within the City of Northampton and the surrounding Market Area and were able to locate adequate, comparable sales of unimproved land from which to develop the Sales Comparison Approach. The Income Approach to Value and Cost Approach to Value were not considered because the subject is vacant land, which is not conducive to either approach. This included an in-depth analysis of the Highest and Best Use for the subject. Page | 3    Kensington Estates, Northampton, MA 06-2016 It is our opinion that the “as is” Market Value of the fee simple interest for the 53.1-acres of land as of June 16th, 2016 is: FOUR HUNDRED FIFTY THOUSAND DOLLARS ( $450,000 ) Respectfully submitted, ___________________________ Stephen A. Brunelle MA Certified General R. E. Appraiser License #233, Expires 10/20/2017 __________________________ Gary L. Aldrich MA Certified General Real Estate Appraiser License #75488, Expires 05/14/2018 SAB/GLA/cvb                                   Page | 4    Kensington Estates, Northampton, MA 06-2016 TABLE OF CONTENTS Letter of Transmittal, Intended Use ...........................................................................1-3 Table of Contents .......................................................................................................4 Executive Summary ...................................................................................................5-6 Certificate of Value, Certification, Limiting Conditions ...........................................7-12 Identification of Real Estate .......................................................................................13 Taxes, Transfer History, Intended Use, Effective Date, Exposure Time ..................14-15 Definition of Market Value, Appraisal Process .........................................................16-17 State Economic Summary, Market and Area Analysis ..............................................18-34 Site Description, Subject Photographs .......................................................................35-37 Factors Affecting Use ................................................................................................38-40 Highest and Best Use .................................................................................................41-42 Methods of Approach to Value, Valuation of the Subject .........................................43-44 The Sales Comparison Approach to Value ................................................................45-55 Cost of Development Method ....................................................................................56-75 Reconciliation and Final Value of Opinion ...............................................................76 Addenda .....................................................................................................................77 Page | 5    Kensington Estates, Northampton, MA 06-2016 EXECUTIVE SUMMARY OWNERS: JPST, LLC. PROPERTY LOCATION: Kensington Estates Westhampton Road and Glendale Road, Northampton, MA TITLE REFERENCE: Hampshire County Registry of Deeds Parcel Id. Location Grantor Date Legal Reference 41-032-001 Westhampton Road Morton Pickman 11/15/2010 Book 10371, Page 154 PROPERTY RIGHTS APPRAISED: Fee Simple Interest DATE OF VALUATION: June 16, 2016 SITE AREA: 53.1-acres FRONTAGE: According to the development plan 1,751 linear feet of roadway will run between Westhampton Road and Glendale Road HAZARDOUS WASTE: None Assumed ZONING: The subject is located in the RR-Rural Residence Zoning District, the WS-Watershed Protection Overlay District and the WSP-Water Supply Protection Overlay District. FLOOD ZONE: Zone C-FEMA Map 250167-0001-A IMPROVEMENTS: None CURRENT USE: Vacant Land HIGHEST AND BEST USE AS IF VACANT: Recreational with future residential development potential ASSESSORS’ REFERENCE: Assessors’ Reference: Map 41, Parcel 032 Page | 6    Kensington Estates, Northampton, MA 06-2016 TOTAL ASSESSED VALUE (FY 16): $359,300 OPINION OF MARKET VALUE: $450,000 ESTIMATE OF MARKETING TIME: Twelve-months APPRAISER: Stephen A. Brunelle MA Certified General Appraiser License #233, Expire 10/20/2017 APPRAISER: Gary L. Aldrich MA Certified General Appraiser License #75488, Expire 05/14/2018 Page | 7    Kensington Estates, Northampton, MA 06-2016 Owner(s): JPST, LLC Address/Location of Property: Westhampton Road and Glendale Road, Northampton , MA CERTIFICATE OF VALUE I, Gary L. Aldrich HEREBY CERTIFY THE FOLLOWING: THAT ON June 16th, 2016, I PERSONALLY MADE A FIELD INSPECTION OF THE PROPERTY HEREIN APPRAISED; THE OWNER AND THE CLIENTS WERE PROVIDED AN OPPORTUNITY TO ACCOMPANY THE APPRAISER BUT DECLINED. That, to the best of my knowledge and belief, the statements contained in the Appraisal here set forth are true and the information upon which the opinions expressed herein are based, is correct, subject to the Limiting Conditions therein set forth; That, I understand that such an Appraisal may be used in connection with the acquisition of the subject parcel by The City of Northampton, Massachusetts; That such Appraisal has been made in conformity with the appropriate state laws, regulations, policies, specifications and procedures; That, neither my employment nor my compensation for making this Appraisal Report is in any way contingent upon the values reported herein; That, I have no direct or indirect, present or contemplated future personal interest in said properties or in any benefit from the acquisition of said properties appraised; and That, I have not revealed the findings and results of said Appraisal to anyone other than the proper officials of The City of Northampton and, I will not do so until so authorized by the city or until I am required to do so by due process of law or until I am released from this obligation by having publicly testified in a court of law as to such findings; and Page | 8    Kensington Estates, Northampton, MA 06-2016 THAT, MY OPINION(S) OF THE VALUE FOR THE PARCEL AFFECTED BY THE PROPOSED ACQUISITION, AS OF THE 16th day of June, 2016 is: $450,000 for the 53.1-acres of land and buildings (if any) thereon for Map 41, Parcel 32 Northampton, Massachusetts; THE CONCLUSIONS SET FORTH IN THIS APPRAISAL ARE BASED ON THE EXERCISE OF MY INDEPENDENT, PROFESSIONAL JUDGEMENT. June 24th, 2016 DATE:_____________________ SIGNATURE:___________________________ Gary L. Aldrich MA Certified General Appraiser License #75488, Expires 5/14/2018   Page | 9    Kensington Estates, Northampton, MA 06-2016 CERTIFICATION We, Stephen A. Brunelle and Gary L. Aldrich certify that to the best of our knowledge and belief that:  The facts and data reported and used in the valuation process are true and correct;  The reported analyses, opinion and conclusions are limited only by the reported Assumptions and Limiting Conditions and are our personal, unbiased professional analyses and conclusions;  We have no present or prospective interest in the property that is the subject of this report and we have no personal interest or bias with respect to the parties involved;  The value opinion found within was not based on a requested minimum valuation, a specific valuation or the approval of a loan;  Our 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;  Our analyses, opinions and conclusions were developed and this report has been prepared in accordance with the requirements of the Code of Professional Ethics and Standards of Professional Practices of the Appraisal Institute and the Uniform Standards of Professional Appraisal Practices (USPAP) as adopted by the Appraisal Standards Board of the Appraisal Foundation;  Appraiser, Gary L. Aldrich, personally inspected the property that is the subject of this report; Stephen A. Brunelle contributed in the research, analysis and writing of the report; Page | 10    Kensington Estates, Northampton, MA 06-2016  No one provided significant professional assistance to the person(s) signing this report.  The appraisers have not performed services regarding the subject parcel within the prior three- years as appraisers or in any other capacity. Respectfully submitted, ___________________________ Stephen A. Brunelle MA Certified General R. E. Appraiser License #233, Expires 10/20/2017 __________________________ Gary L. Aldrich MA Certified General Real Estate Appraiser License #75488, Expires 05/14/2018 Page | 11    Kensington Estates, Northampton, MA 06-2016 STATEMENT OF GENERAL AND LIMITING CONDITIONS This report has been prepared under the following Assumptions and Limiting Conditions: 1. Information furnished by others is assumed to be true, factually correct and reliable. No effort has been made to verify such information and no responsibility for its accuracy is assumed by the appraiser. Should there be any material error in the Assumptions within this report the results of this report are subject to review and revision. 2. All mortgages, liens and encumbrances (except lease documents) have been disregarded unless so specified within this report. The subject property is analyzed as though under responsible ownership and competent management. It is assumed in this analysis that there were no hidden or apparent conditions at the property’s subsoil or structures, which would render it more or less valuable. No responsibility is assumed for such conditions or for engineering, which may be required to discover them. No responsibility is assumed for legal matters existing or pending nor is opinion rendered as to title, which is assumed to be good. 3. It is assumed that there is full compliance with all applicable federal, state and local environmental regulations and laws unless non-compliance is noted. 4. It is assumed that all applicable zoning and use regulations have been complied with, unless a non-conformity has been stated, defined and considered in the analysis. 5. It is assumed that all licenses, consents or other legislative or administrative authorities 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 on. 6. Possession of this report or a copy thereof does not carry with it the right of publication. 7. The appraisers assume that there is no hazardous waste contaminating the sub-soils. The appraisers are not qualified to detect such substances on the site or to value the affects of such substances on the value of the property. 8. Unless prior arrangements have been made, the appraisers, by reason of this report, are not required to give further consultation or testimony or to be in attendance in court with reference to the property that is the subject of this report. Page | 12    Kensington Estates, Northampton, MA 06-2016 9. The conclusions apply only to the property specifically identified and described herein. 10. The appraisers have made no legal survey nor have they commissioned one to be prepared. Therefore, references to a sketch, plat, diagram or previous survey appearing in this report is only for the purpose of assisting the reader to visualize the property. 11. The person(s) signing this Appraisal are fully qualified appraisers who have been involved in the valuation and/or review of many similar properties. The education and experience in valuing and reviewing similar properties satisfies the competency provision of USPAP. The qualifications of the appraisers are in the Addenda section of this report. Extraordinary Assumptions or Limiting Conditions are the following: We are making the Extraordinary Assumption that the development of nine lots is possible without the added cost of building roads and infrastructure beyond what already exists. We are also making the Extraordinary Assumption that the proposed nine lots would meet the minimum standards of Title V. Respectfully submitted, ___________________________ Stephen A. Brunelle MA Certified General R. E. Appraiser License #233, Expires 10/20/2017 __________________________ Gary L. Aldrich MA Certified General Real Estate Appraiser License #75488, Expires 05/14/2018 Page | 13    Kensington Estates, Northampton, MA 06-2016 Subject Westhampton Road site IDENTIFICATION OF THE REAL ESTATE The subject is located in Northampton, MA. The City of Northampton Assessors’ Office identifies the property as follows: Parcel Id. Location Grantor Date Legal Reference 41-032-001 Westhampton Rd. Morton Pickman 11/15/2010 Book 10371, Page 154   Page | 14    Kensington Estates, Northampton, MA 06-2016 Assessors’/Zoning Map   REAL ESTATE TAXES According to the Northampton Tax Assessors’ Office the subject’s total assessment for FY 2016 is $359,300. The FY 2016 tax rate for the city is $16.16. In addition, there is a Community Preservation Act (CPA) tax assessed to all properties. The rate is 3% of the assessed value less $100,000 on residential properties the full assessment on commercial properties. According to the Northampton Tax Collector’s Office there are no back taxes owed on the subject parcel. Parcel Id. Location Assessed Tax Rate Tax round CPA Asmt Total Tax 41-032-001 Westhampton Road $359,300 $16.16 $5,806 $126 $5,932 TRANSFER HISTORY JPST, LLC acquired the subject parcel from Morton Pickman via Indenture Deed on November 15, 2010 for $10.00 consideration. This transaction is recorded in the Hampshire County Registry of Deeds Book 10371, Page 154. The property has not transferred within the prior three-years. According to our client, the City of Northampton has an option to purchase from JPST, LLC 53.1- acres of the total 55.3-acres at a price of $450,000. An unexecuted copy of the option was made available to the appraisers and a copy of the “Option for Purchase of Land” is included in the Addenda section of this report. The property was not actively marketed for sale at the time the agreement was made. Page | 15    Kensington Estates, Northampton, MA 06-2016 PURPOSE AND INTENDED USE The Purpose of the Appraisal Report is to offer an opinion of the “as is” Market Value of the fee simple interest for the subject parcel. The Intended Use of the Appraisal Report is to provide an opinion of the “as is” Market Value that will assist the client, the City of Northampton, with funding the purchase from the Commonwealth of Massachusetts Executive Office of Energy & Environmental Affairs (EOEEA), Department of Environmental Protection Grant Program. REAL PROPERTY INTEREST1 The property rights valued consist of the fee simple interest. Definition: 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, escheat. EFFECTIVE DATE OF THE APPRAISAL The Effective Date of this Appraisal Report is June 16th, 2016, the date of the last inspection. General Assumptions and Limiting Conditions applicable to this Appraisal Report are included within this report. EXPOSURE PERIOD AND MARKETING TIME Exposure Time is the estimated length of time that the property interest being appraised would have been offered on the market prior to the Hypothetical Consummation of a sale at Market Value on the Effective Date of the Appraisal. Exposure Time is a Retrospective opinion based on an analysis of past events, assuming a competitive and open market. An Exposure Time of twelve-months is estimated for the property. This is based on the Market Value opinions developed within this report and the property being actively offered for sale by a competent brokerage company familiar with this property type and the region. Marketing Time is an opinion of the amount of time it might take to sell a real property interest at the concluded Market Value level during the period immediately after the Effective Date of the value opinion. Based on the market conditions as of June 16th, 2016, a Marketing Period of twelve-months is considered reasonable.                                                         1 The Dictionary of Real Estate Appraisal, fifth edition, Appraisal Institute Page | 16    Kensington Estates, Northampton, MA 06-2016 DEFINITION OF FAIR MARKET VALUE2 “Fair Market Value shall be defined assuming use of the property in the light of the Highest and Best Use to which the land could reasonably be put and for which the properties would be sold in cash or on terms reasonably equivalent to cash, by a knowledgeable owner willing but not obligated to sell to a knowledgeable purchaser who desires but is not obligated to buy.” DESCRIPTION OF THE APPRAISAL PROCESS The scope of work is the type and extent of research and analysis conducted in an Appraisal assignment. The scope of work includes, but is not limited to, the extent to which the property is identified, the extent to which the property is inspected, the type and extent of data researched and the type and extent of analysis applied to arrive at a credible opinion or consideration. The appraisers have completed the following investigations and analysis to determine the relevant characteristics of the general real estate market, the subject property and the Market Value opinions. Scope of the Assignment:  An inspection of the subject by Gary L. Aldrich on June 16th, 2016  Research and collection of market data relating to market conditions and market activity  A detailed review of the zoning ordinance that governs the subject property  An in-depth Market and Highest and Best Use Analysis  The development of the Sales Comparison Approach  A determination that neither the Cost Approach or Income Approach were applicable in the valuation of the subject property, due to the fact that the property is vacant land  Arrival at a conclusion relating to a Market Value opinion and the writing of this Appraisal Report                                                         2 EOEA Specifications for Analytical Narrative Appraisal Reports-Dated August 1, 1995 Page | 17    Kensington Estates, Northampton, MA 06-2016 For this report, the information sources have included public records, city/town websites and commercial data collection services. We have also consulted reports concerning real estate and general economic conditions prepared by other professionals. We have spoken with other real estate professionals, owners, tenants and/or management companies of other properties in the area as part of the ongoing survey of the market that is maintained for all appraisals. We have obtained some publicly available information from area governments, including other cities, counties and the State of Massachusetts. Regional and city data was also based in part on publicly available demographic information. Miscellaneous data pertaining to the local real estate market was researched through the local media. Comparable sales data was researched in the Hampshire County Registry of Deeds, Banker and Tradesman and MLSPIN, as well as from other appraisals we have performed. A reasonable attempt was made to confirm the comparable sales and market data with principals, representatives, informed third parties and/or public records. A drive-by of the comparables as well as other properties considered but not used was performed. An inspection of the subject was made for the purpose of describing it and considering its value relative to the comparable properties. This however, is not to be construed as a formal building or site inspection or survey. Throughout this Appraisal, nominal dollar and square foot figures are used. All amounts and figures are believed and assumed to be accurate, but are to be considered as the amount stated more or less, approximately, plus or minus, as appropriate, even when not specifically expressed as such. All information used in the preparation of this report is believed and assumed but not guaranteed, to be fully and completely accurate. It is assumed that the data, statistics, estimates and opinions furnished by others is correct. Sales comparable data is assumed to be reliable. In some cases we have received data on sales from parties not directly involved in the transactions, but whom we believe are reliable. However, buyers and sellers and others involved in real estate transactions will often not discuss the pertinent facts with outside parties and when they do they do not always relate complete or totally accurate information. Page | 18    Kensington Estates, Northampton, MA 06-2016 STATE ECONOMIC ANALYSIS SUMMARY Economic growth in Mass. Improves in Q1, UMass journal reports Unemployment rate now below pre-recession low; Moderate growth expected in Q2 and Q3 Massachusetts real gross domestic product grew at an annual rate of 2.3 percent in the first quarter of 2016 according to the MassBenchmarks Current Economic Index, released today by MassBenchmarks, the journal of the Massachusetts economy published by the UMass Donahue Institute in collaboration with the Federal Reserve Bank of Boston. In contrast, according to the U.S. Department of Commerce, national real gross domestic product grew at an annual rate of 0.5 percent during the same period. Recently revised data now reveal that in 2015, the state’s economy expanded at an annual rate of 1.4 percent in the fourth quarter (1.4% for the US), 2.0 percent in the third quarter (2.0%), 4.9 percent in the second quarter (3.9%) and 2.0 percent in the first quarter (0.6%). The pace of economic growth in Massachusetts picked up in the first three-months of 2016 after slowing in the second half of 2015. Although underlying indicators were mixed, both employment and earnings recorded strong growth and the unemployment rate fell. Payroll employment grew at a 2.0 percent annual rate in the first quarter, up from 0.7 percent in the prior quarter. Wage and salary income, as estimated from state withholding tax revenue, expanded 5.6 percent in the first quarter, after falling 7.0 percent in the final three months of last year. The state’s headline unemployment rate – the so-called U-3 measure – stood at 4.4 percent in March, down from 4.9 percent in December and down from 5.1 percent in March of 2015. The U.S. unemployment rate in March was 5.0 percent, the same as in December and down from 5.5 percent in March of last year. The unemployment rate in Massachusetts is now lower than its pre-recession low of 4.6 percent in 2007. Page | 19    Kensington Estates, Northampton, MA 06-2016 But this overall strong performance continues to mask troubling imbalances in the labor market. The broader U-6 measure of unemployment, which includes those who are working part-time but want full-time work, as well as those who are marginally attached to the labor force, is still significantly above pre-recession levels. It inched down to 9.3 percent in March from 9.5 percent in December and 9.8 percent in March 2015. The U.S. rate in March was 9.8 percent, down from 9.9 percent in December and 10.9 percent in March 2015. Prior to the recession in 2007, the U-6 reached lows of 7.1 percent in Massachusetts and 8.0 percent in the U.S. “Spending on items subject to the state regular sales tax declined by 6.3 percent in the first quarter, in stark contrast to the very strong growth of 9.5 percent experienced in the fourth quarter of 2015. Year over year, spending is up 3.5 percent,” noted Alan Clayton-Matthews, MassBenchmarks Senior Contributing Editor and Associate Professor of Economics and Public Policy at Northeastern University, who compiles and analyzes the Current and Leading Indexes. “Most of the drop this quarter was due to spending on automobiles, which slowed after expanding strongly at the end of 2015 and also to weak spending on other taxable sales items in February.” The Massachusetts Department of Revenue recorded weaker bonus payouts in February, tied to stock market performance and corporate profits. Market fear tends to dampen business confidence and investment and a prolonged market downturn may restrain consumer spending as well. The MassBenchmarks Leading Economic Index suggests that the state economy will continue to grow at a moderate pace over the next six months, at a 3.1 percent rate in the second quarter and a 2.5 percent rate in the third quarter of this year. The factors weighing on the state and national economic outlook have changed little from last quarter. One factor is the tightening labor market. As there are fewer unemployed workers and as more baby boomers retire, it is becoming more difficult for employers to find the workers they need. This is reflected in historically low levels of initial unemployment claims, a sign that employers are reacting to the tightening labor market by holding on to the workers they have. Another factor is slower worldwide economic growth as China’s rapid pace of economic growth has decelerated, Japan’s economy is stalled and Europe remains sluggish. A third is turmoil in financial markets. Page | 20    Kensington Estates, Northampton, MA 06-2016 Although volatility in stock markets in reaction to falling commodity prices has calmed, there are remaining downside risk factors related to the fallout of weak global demand on corporate profits. The 10 indicators that comprise the leading index usually do not all move in tandem. Typically, some may indicate an expectation of faster than average growth, while at the same time others may indicate an expectation of slower than average growth. The accompanying table accounts for the contributions of each towards faster or slower growth than the trend of 2.9 percent. The index value is their sum. In March, four indicators contributed to a forecast of above-trend growth: total nonagricultural employment, withholding taxes, the Bloomberg stock index for Massachusetts and construction employment. One indicator, the unemployment rate, contributed to average-trend growth. Five indicators contributed to below-trend growth: sales taxes, consumer confidence, the interest rate spread between 10-year and 3-month U.S. Treasury securities, initial unemployment claims and motor vehicle sales taxes. In the three-month period January through March, three indicators contributed to a forecast of above-trend growth: total nonagricultural employment, withholding taxes and construction employment. Three indicators contributed to average-trend growth: consumer confidence, the interest rate spread between 10-year and 3-month U.S. Treasury securities and the Bloomberg stock index for Massachusetts. Four indicators contributed to below-trend growth: sales taxes, the unemployment rate, initial unemployment claims and motor vehicle sales taxes. The current and historical quarterly estimates for state domestic product growth include adjustments for changes in productivity growth. These adjustments are estimates of the quarterly deviations from the 1978-2014 trend in the growth of the ratio of output to employment and output to wage and salary income.  In the first quarter of 2016, these adjustments subtracted 2.3 percentage points from growth.  In the fourth quarter of 2015, these adjustments subtracted 2.0 percentage points from growth.  In the third quarter of 2015, these adjustments subtracted 1.5 percentage points from growth. In the second quarter of 2015, these adjustments subtracted 0.2 percentage points from growth. Page | 21    Kensington Estates, Northampton, MA 06-2016 For the forecast of state domestic product growth in the second and third quarters of this year, productivity growth is assumed to return to the average of the last five years.3 Several recent months of the indices are revised each release. These revisions are a result of the statistical method used to create the index, as well as revisions in the underlying indicators. All of the indicators except interest rates refer to Massachusetts. The current index is composed of four indicators: nonagricultural employment, withholding taxes, sales taxes and the unemployment rate. The leading index includes these four current indicators plus the other six (leading) indicators in the contributions table. All of the indicators are as of March, except for interest rates and the Bloomberg stock index for Massachusetts, which are through April 22. The MassInsight Consumer Confidence Index is released every third-month. Intervening months are interpolated and changes in the Conference Board’s Consumer Confidence Index for the U.S. are used to extrapolate to the current month of the index, as needed. Series measured in current dollars or values, i.e., withholding taxes, sales taxes, the Bloomberg stock index and motor vehicle sales taxes, are deflated by the U.S. consumer price index for all urban consumers, excluding food and energy. MassBenchmarks is published by the University of Massachusetts Donahue Institute in cooperation with the Federal Reserve Bank of Boston. The Donahue Institute is the public service, outreach and economic development unit of the University of Massachusetts Office of the President. The Current and Leading Indexes are compiled and analyzed by Dr. Clayton- Matthews, Associate Professor of Economics and Public Policy at Northeastern University and released quarterly by MassBenchmarks.                                                         3 For a description of the methodology used to construct these indices, see: Alan Clayton-Matthews and James H. Stock, "An application of the Stock/Watson index methodology to the Massachusetts economy," Journal of Economic and Social Measurement, vol. 25 (1998/1999), pp. 183-233. Page | 22    Kensington Estates, Northampton, MA 06-2016 Aerial Photo Area Analysis Northampton is located in Hampshire County, in western Massachusetts. It is bordered to the east by the Connecticut River and Hadley, the south by Easthampton, the west by Westhampton and the north by Williamsburg and Hatfield. The city covers an area of 34.69 square miles. Northampton was founded as a town in 1654 and was granted a city charter in 1883. The cities elected officials who oversee its day to day operation are the mayor and the nine- member city council. According to the 2010 United States Federal Census, the population of Northampton was 28,549, a 2.1% decrease from the 2000 United States Federal Census figure of 28,978. This calculates to a density of 823 people per square mile. According to information provided by the Department of Housing and Community Development, there are a total of 19,575 registered voters in Northampton, with Democrats comprising (48.5%), Republicans comprising (7.4%), other parties (.02%) and unenrolled voters comprising (43.9%) people. Page | 23    Kensington Estates, Northampton, MA 06-2016 Additional DHCD information puts the total number of housing units at 12,405, with 11,880 of the housing units occupied, which is a 95.8% occupancy rate. There are 508 state subsidized housing units and 110 federally subsidized public housing units. In terms of rental assistance, there are 41 state subsidized rental units and 128 federally subsidized rental units. Of Northampton residents, approximately 77.5% work in Hampshire County and 57% work within their own community. Approximately 4,110 people work in Northampton who commutes from other towns. Williamsburg, Hatfield and Easthampton supply the highest proportion of commuting workers. Of the counties within Western Massachusetts, Hampshire County has the lowest unemployment rate. The Pioneer Valley Planning Commission has been the designated regional planning body for the Pioneer Valley region, which encompasses 43 cities and towns in the Hampden and Hampshire county areas. PVPC is the primary agency responsible for increasing communication, cooperation and coordination among all levels of government as well as the private business and civic sectors in order to benefit the Pioneer Valley region and to improve its residents' quality of life. The following represents findings from the Pioneer Valley Planning Commission (PVPC) for the City of Northampton. Page | 24    Kensington Estates, Northampton, MA 06-2016 Page | 25    Kensington Estates, Northampton, MA 06-2016 The city offers a variety of employment opportunities. According to the Division of Employment and Training (DET), over the past year, the labor force in Northampton has ranged from a low of 15,606 to a high of 16,089 people. The non-seasonally adjusted unemployment rate in April 2016 was reported to be 2.7% as compared to 3.4% in April 2015. This rate has been consistently lower than the state average, which was 3.9% in April 2016 as compared to 4.7% in April 2015. Historically, the three major employment sectors in Northampton have been government agencies at all levels, manufacturing jobs and trade jobs. Northampton is serviced by a good highway system. Interstate Route 91, which runs north and south, offers access in three locations within the city. Route 9 runs east and west, connecting Northampton with other surrounding communities and employment centers. Northampton is a member of the Pioneer Valley Transit Authority (PVTA), which provides fixed route service and offers para-transit services to the elderly and disabled. The school system is regarded as one of the best in the state. There are nine schools, with grades ranging from kindergarten to grade-twelve of high school. Smith College, one of the oldest and most prestigious women’s colleges in the country, is located in the heart of the city. Other colleges located less than fifteen-miles away include the University of Massachusetts, Amherst College, Hampshire College and Mount Holyoke College. The city provides an attractive location for retail firms, business support services and restaurants. The Hampshire County Courthouse not only brings people into the city, but its activities necessitate the location of professional offices and services nearby. Page | 26    Kensington Estates, Northampton, MA 06-2016 Location Map Market Area The subjects’ Market Area is considered to be the southwestern section of Northampton in what is referred to as the West Farms section of the city. The property is more specifically located off the southerly side of Westhampton Road (Route 66), the west side of Glendale Road and north of the Town of Easthampton and east of the Town of Westhampton. The regional landfill and transfer station is located in proximity. Expansion of the landfill operation has had a profound impact on the marketing of residential properties in the immediate area. During the early plans to expand the landfill the city purchased two abutting properties of the landfill from homeowners who were vocal opponents of its expansion. Regarding the application for the Preliminary Subdivision Plan for Kensington Estates, in a memorandum from the Department of Public Works to the Office of Planning and Development dated December 9, 2009, it was stated that “The subdivision is proposed within close proximity to the existing Northampton Sanitary Landfill and the proposed landfill expansion. Deed or covenant language shall be required that informs each property owner of the existence of this facility and restricts each landowner from bringing suit against the city regarding the landfill as long as the facility is in compliance with Massachusetts DEP regulations”. A Final Subdivision Plan Approval was granted by the planning board in May 2012 for Kensington Estates. Page | 27    Kensington Estates, Northampton, MA 06-2016 Besides the landfill the neighborhood is almost exclusively residential in nature with a rural character to the surrounding landscape. The dwellings in the immediate area range from affordable to high-end houses, with several newer, upscale developments branching off of Westhampton Road.   Other residential development projects either approved or in the development process in Northampton include the following: Beaver Brook Estates, off Evergreen Road in Leeds, MA; This project received final approval on April 9, 2008. The lots range in size from 10,000 square feet to over an-acre. The project is sited on 68.99-acres of which 28.49-acres is to be developed and 40.50-acres to be donated to the city as conservation land. There are twenty-five building sites for sale for construction of single-family residential homes. Buyers obtain title to individual, exclusively owned building sites. They also have access to the remaining 40.50-acres of conservation land. There is pedestrian access to the protected open space as well as to Beaver Brook and the Mill River. Each site has direct access to the Northampton Bike Path, which allows homeowners and their children to travel by foot or by bike to Look Park, Florence, downtown Northampton and beyond. The Leeds Elementary School is a very short walk or bike ride from this new development. Each building site has access to public water and public sewer. There are underground electric, cable and telephone service connections available. Gas service is available for economical home heating fuel. Many sites abut wooded protected areas. Every building site has potential for solar heating and cooling opportunities. The development is underway with eleven lots reportedly sold with the remaining lots listed for sale with asking prices ranging from $86,000 to $185,000. Page | 28    Kensington Estates, Northampton, MA 06-2016 The Village at Hospital Hill, off Route 66, Northampton, MA; Taken from BusinessWest.com (November 2014) Taken from Mass Development (June 2014) Page | 29    Kensington Estates, Northampton, MA 06-2016 Emerson Way, Off Burts Pit Road, Northampton, formerly known as The Oaks subdivision; This development is comprised of fifty-three building lots in a cluster development. Marketing for lots in this subdivision started in mid 2011. The lots vary in size from 9,672 to 57,941 square feet, with the vast majority of lots in the 10,000 to 14,000 square foot range. There are forty-five (45) single-family lots, four (4) duplex lots for affordable housing and five (5) flag lots within the subdivision. Emerson Way is in the SR-Suburban Residence Zoning District. The Emerson Way subdivision has access from two curb cuts off Burts Pit Road. As of this writing seventeen lots have sold with prices ranging from $95,000 to $120,000. Taken from the Emerson Way website: This area of Northampton is appealing to a prospective homeowner who wants to take advantage of the benefits that the City of Northampton has to offer, while retaining the ambiance of a wooded, rural home site. The subject’s location is also convenient to major thoroughfares, such as Route 9, Interstate Route 91 and Routes 5 & 10 as well as points that lead west into Westhampton and south into Easthampton. The subjects’ Market Area, which is mostly residential in character, is currently stable and should remain so for the foreseeable future. According to Bankers and Tradesman the average price for lots in Northampton for 2006 through 2015 is as follows: Year # of Lot Sales Ave Sale Price 2006 9 $134,222 2007 3 $131,667 2008 9 $150,278 2009 7 $118,571 2010 9 $119,411 2011 4 $112,458 2012 19 $84,132 2013 10 $138,065 2014 2015 15 17 $138,333 $93,559 The fifteen sales in 2015 include seven-lots sold in the Village Hill Development, which were sold to two developers at a price of $50,000 per lot. The remaining ten-lots sold at an average price of $124,050. Page | 30    Kensington Estates, Northampton, MA 06-2016 According to MLS Property Information System the average price for lots in Northampton for 2006 through 2015 are as follows: Year # of Lot Sales Average Sale Price DOM 2006 6 $158,442 153 2007 7 $179,714 164 2008 5 $134,400 248 2009 4 $115,938 318 2010 9 $119,411 153 2011 8 $104,313 205 2012 12 $97,875 371 2013 6 $99,850 387 2014 13 $106,441 279 2015 6 $145,417 159 The 2015 sales in MLSPIN are reported as follows: The 2016 sales in MLSPIN are reported as follows: Page | 31    Kensington Estates, Northampton, MA 06-2016 According to the Warren Information Systems the median sales price for single-family homes in Northampton is presented below. Warren Information Systems bases its statistics on any transfers with prices greater than $1,000 and that foreclosure deeds have been excluded from these statistics. The data suggests that the median price of single-family homes in Northampton dropped 6.69% for the time period from 2014 through 2015 with single-family home prices increasing in 11.6% for the period from 2011 through 2015. This is a modest increase over a five-year period when the number of sales increased almost 39% during the same period. Page | 32    Kensington Estates, Northampton, MA 06-2016 For the twelve-month period from April 2015 to April 2016 there was an 18.18% increase in single-family home sales and the median price increased 62.35%. This is a positive report but may not be a true trend indicator for the long term. Northampton has enjoyed a reputation as an active housing market and continues to do so. According to MLSPIN statistics, there are ninety-one active listings of single-family homes. The average list price is $457,511 ($207.00 per square foot) with an average of one-hundred-days on the market. The house prices range from $148,000 to $2,200,000. There are currently sixty-four homes either under agreement or contingent, having an average list price of $392,681 with an average marketing time of sixty-six-days. In the past twelve-months there were two-hundred-twenty single-family home sales in Northampton. The average list price was $354,926 ($202 per square foot) and the average sale price was $344,386 (196.00 per square foot) with an average marketing period of one-hundred- nine-days. In the past six-months there have been seventy-three single-family home sales. The average list price was $363,909 ($210.00 per square foot) and the average sale price was $353,316 ($202.00 per square foot) with an average of one-hundred-thirty-seven-days on the market. Regarding vacant building lots, there are currently thirty-seven residential building lots available through Multiple Listing Service (6.2-year supply based upon the number of sales reported in the past twelve-months). The average list price is $166,317 with an average of five-hundred-ninety- one-days on the market. There are five lots under agreement. Three of the lots are located in the Emerson Way Subdivision off Burts Pit Road and across the street from the subject. The average list price for these lots is $117,167. In the past twelve-months there were six lots sold. The average sale price was $127,983 and the average marketing period was five-hundred-sixty-three-days. Page | 33    Kensington Estates, Northampton, MA 06-2016 There are two current listings of large tracts of land with asking prices of $7,454 per acre and $38,603 per acre respectively. They are as follows: Page | 34    Kensington Estates, Northampton, MA 06-2016 These listings are not necessarily similar to the subject property but offer an alternative investment opportunity to prospective investors and buyers of vacant land. Page | 35    Kensington Estates, Northampton, MA 06-2016 SITE DESCRIPTION The subject of this Appraisal is a 53.1-acre parcel of land with frontage along Glendale Road and Westhampton Road (Route 66). This section of Route 66 completed a reconstruction project in 2010. Repaving of Glendale Road took place in November of 2006. The subject parcel has been granted preliminary approval for the development of a twenty-four lot cluster development offering 39.6-acres of open space. A detailed description of the site is included in a Wildlife Habitat Evaluation report prepared by New England Environmental, Inc. dated November 14, 2008. Excerpts from this report are included in the Addenda section of this report. A Final Subdivision Plan Approval was granted by the planning board in May 2012 for Kensington Estates for twenty-four residential building lots with 1,751 linear feet of roadway that is designed to run between Westhampton Road and Glendale Road. The lots vary in size from 14,300 to 38,283 square feet with the vast majority of the lots in the 17,000 to 26,000 square foot range. The subject is located in the RR-Rural Residence Zoning District, which requires a minimum of 80,000 square feet for a building lot. In addition, the property is in the WS- Watershed Protection Overlay District and the WSP-Water Supply Protection Overlay District. An Open Space Residential Development allows for 10,000 square foot lots with 85-feet of frontage as long as at least fifty (50) percent of the total tract area, of which at least seventy-five (75) percent shall be neither wetlands nor floodplains, shall be set aside as Common Open Space with no buildings allowed. The land is bordered by forested/residential land to the north and east, an active gravel pit to the south and undeveloped forest land to the west. The site itself is a combination of woodlands (eastern side extending to Glendale Road), scrub/shrub upland (middle section) and wetland areas (adjacent to a small perennial stream that runs through the site from the northwestern boundary towards the southeastern boundary). Within the wetlands it is reported that there may be pockets that provide vernal pools. The development would be concentrated in the forested area on the eastern side of the parcel and the scrub/shrub upland area in the middle of the property that is bordered by wetlands on the north and south. None of the wetlands would be disturbed. The development would require a forty-foot wide asphalt-paved public right-of-way. Utilities would be underground and include public water, electric, telephone, gas, cable television and internet. Amenities along the road way would include granite curbing, a greenbelt with tree plantings and five-foot wide concrete sidewalks. On the east side of the main entrance there are plans for a bus stop shelter. The building sites would be serviced by a private community septic system that would be located at the far southeast corner of the property. The DPW would not be required to maintain the private sewer lines but instead would be maintained by the homeowners association.   Page | 36    Kensington Estates, Northampton, MA 06-2016 APPROVED DEVELOPMENT PLAN According to the United States Department of Agriculture Soil Survey Maps the following soil conditions exit on the parcel. This map is an approximate location of the subject parcel and is not representative of its actual size or dimensions but rather provides a general presentation of the soil conditions in the immediate area. Page | 37    Kensington Estates, Northampton, MA 06-2016 SUBJECT PHOTOGRAPHS Westhampton Road frontage Glendale Road frontage Westhampton Road looking east Glendale Road looking south Page | 38    Kensington Estates, Northampton, MA 06-2016 FACTORS AFFECTING THE USE OF THE PROPERTY Three types of factors affect the development of raw land, i.e. Physical, Legal and Economic. Physical Characteristics include wetlands, the drainage classification, structure of the soils and topography. If city/town water and/or sewer are available, poor soil conditions or difficult topography are less of an impediment to potential development. It is equally important to understand the Legal and Economic constraints imposed by state and municipal regulations and the influences of the local real estate market. Zoning, subdivision regulations, building permits and residential lot transfers are important guidelines for determining the Highest and Best Use for this type of property and also for gauging supply and demand. Zoning and Subdivision Regulations A Final Subdivision Plan Approval was granted by the planning board in May 2012 for Kensington Estates for twenty-four residential building lots with 1,751 linear feet of roadway that would run between Westhampton Road and Glendale Road. The lots vary in size from 14,300 to 38,283 square feet with the vast majority of the lots in the 17,000 to 26,000 square foot range. The subject is located in the RR-Rural Residence Zoning District, which requires a minimum of 80,000 square feet for a building lot. In addition, the property is in the WS-Watershed Protection Overlay District and the WSP-Water Supply Protection Overlay District. An Open Space Residential Development allows for 10,000 square foot lots with 85-feet of frontage as long as at least fifty (50) percent of the total tract area, of which at least seventy-five (75) percent shall be neither wetlands nor floodplains, shall be set aside as Common Open Space with no buildings allowed. Site Plan Approval is required by the Planning Board for residential shared driveways. The planning board may issue a special permit allowing for the reduction of the frontage requirements when a lot is to be used solely for single-family residential purposes. The minimum frontage requirement is 50-feet. Under Section 6.13 of the zoning regulations for Flag Lots, the portion of the Flag Lot with less than the usual required frontage (the “Flag Pole”) may be no deeper than 300-feet. According to our client’s representative, Wayne Feiden, Director of Planning and Sustainability, there is an alternative development plan “that would yield nine buildable lots with no road required”. “Permitting would be easy because we (the Planning Board) would amend the existing special permit to dramatically reduce the number of lots being developed”. We were provided a development plan that shows the location of the proposed nine lots. We are making the Extraordinary Assumption that the development of these nine lots is possible without the added cost of building roads and infrastructure beyond what already exists. Page | 39    Kensington Estates, Northampton, MA 06-2016 OPTION TO PURCHASE PLAN Extraordinary Assumption : an Assumption, directly related to a specific assignment, as of the Effective Date of the assignment results, which, if found to be false, could alter the appraiser’s opinions or conclusions. Extraordinary Assumptions presume as fact otherwise uncertain information about physical, legal or economic characteristics of the subject property; or about conditions external to the property such as market conditions or trends; or about the integrity of data used in an analysis. Board of Health Regulations The board of health follows the State Sanitary Code, Title V for septic systems. The Title V regulation, in effect as of March of 1995, requires greater distances between wells and septic systems and requires larger leach fields. The subject site has no access to public sewer, therefore Title V regulations are a factor. We are unaware of any percolation tests having been conducted. We are making the Extraordinary Assumption that the proposed nine lots would meet the minimum standards of Title V. Page | 40    Kensington Estates, Northampton, MA 06-2016 Wetland Regulations The local conservation commission enforces the Massachusetts Wetlands Protection Act that regulates all construction activity within 100-feet of wetlands, streams and water bodies. Permits must be obtained for all activities including well drilling, excavations and driveways before construction can take place. The development plan outlines wetlands areas and conditions on the site. The proposed nine lots are located away from the designated wetland areas. Flood Plain Data If a property is located in a flood zone, building is not permitted. It appears that no section of the site is located within a flood plain as identified by FEMA Map 250167-0001-A. See pertinent flood map in the Addenda section of the report. Flood Insurance Rate Map     Supply and Demand As described in the Market Analysis, there appears to be a moderate to slow demand for single- family development within Northampton at the present time with an oversupply (6.2-years) of inventory of single-family residential building lots. This holds true as well for large undeveloped parcels of land. It is our opinion that the addition of twenty-four lots as approved in the Kensington Estates Development plan to the current supply would probably require an extended marketing period and lengthen the number of marketing days beyond what currently exists. The proposed alternate plan of nine lots without the added expense of constructing roads and infrastructure is a more viable alternative to the approved development plan. Page | 41    Kensington Estates, Northampton, MA 06-2016 HIGHEST AND BEST USE Real estate is valued in terms of its Highest and Best Use. The Highest and Best Use of the land or site, “if vacant” and available for use, may be different from the Highest and Best Use of the improved property. This will be true when the improvements are not an appropriate use and yet make a contribution to total property value in excess of the value of the site. Highest and Best Use may be defined as that reasonable and probable use that will support the highest present value as of the date of the Appraisal. Alternatively, it is the most profitable, likely use to which a property may be put; it may be measured in terms of the present worth of the highest net return that the property may be expected to produce over a stipulated long-range period of time. The Highest and Best Use is that use from among one or more proposed uses that has been found to be legally permissible, physically possible, appropriately supported and financially feasible that is expected to generate the highest rate of net return over a given income forecast period at the time the decision is made. The appraisers must estimate the highest, best and most probable use for the property with its existing improvements unless cessation of uses and/or demolition of existing improvements appear necessary. Although the public sector establishes the pool of possible uses, the imperfect market determines the feasible uses, the probable uses and actual use. The market in terms of supply and demand also influences which specific use or typical uses would be most needed in the market analyzed. The Highest and Best Use of the property both “as vacant” land and “as improved” must meet criteria that are identified and described as follows: Physically Possible This reflects those uses for which the subject site is physically suited. Factors such as size, shape, terrain, availability of public utilities and soil conditions are relevant in determining a Highest and Best Use for land “as though vacant”, since they affect its physical utility and adaptability. For improved properties, physical characteristics such as size, design and condition of the improvements are also analyzed. Legally Permissible This concerns those uses that are physically possible and permitted on the site. Legal permission depends on public and private restrictions, zoning, building codes, environmental regulations and any other governmental law and/or regulations that pertain to the property. Page | 42    Kensington Estates, Northampton, MA 06-2016 Financially Feasible This relates to an examination of alternative uses that are physically possible and legally permissible in order to determine which will produce an income or return equal to or greater than the amount needed to satisfy operating expenses, financial obligations and capitalization amortization. All alternative uses anticipated to produce a positive return are regarded as financially feasible. Maximally Productive Among financially feasible uses, the use that produces the highest price or value consistent with the rate of return warranted by the market is the maximally productive use. Subject Property “As Vacant” In analyzing the Highest and Best Use for the subject parcel the following sources of information were researched. (1) Northampton zoning by-laws and subdivision regulations, (2) U.S.D.A Soil Conservation Service Soils Information, (3) Interview’s with representatives of the applicable city departments (4) Interviews with local real estate agents, developer’s and contractor’s (5) Field inspection for the parcel. The subject is approximately 53.1-acres of land approved for the development of twenty-four building lots. However, there is enough frontage for development potential for approximately nine residential building lots as stated by Wayne Feiden, Director of Planning and Sustainability for the city of Northampton without the cost of construction of roads and infrastructure. That being said, there are currently thirty-seven residential building lots listed for sale in the City of Northampton. According to MLSPIN statistics there has been an average of six lots sold per year from 2012 through 2015. Based upon the current number of listings there is a 6.2-year supply. The number of lots listed and sold through MLSPIN is not representative of the entire number of building lots currently available in existing subdivisions and Form A lots scattered throughout the city. The current level of demand is considered sluggish at best as the average number of days on the market for the lots listed in MLSPIN is reported to be five-hundred-ninety plus-days. By adding an additional nine building lots to an already saturated inventory would only extend these Marketing Periods. Based on the analysis, it is our opinion that the subjects’ Highest and Best Use is for continued passive recreational use until such time as the inventory of residential building lots is depleted or demand improves significantly. Page | 43    Kensington Estates, Northampton, MA 06-2016 METHODS OF APPROACH TO VALUE Cost Approach to Value In the Cost Approach to Value, the purchaser/investor is assumed to consider producing through new construction a substitute, competing property with the same utility as the property being appraised. To estimate the present worth of the improvements it is necessary to identify the size, condition, effective age and the estimate of Accrued Depreciation. The estimated site value is then added to the Depreciated Value. Sales Comparison Approach to Value The Sales Comparison Approach to real property valuation is based on the premise that the informed, prudent and rational purchaser will pay no more for a property than the cost of acquiring a similar, competitive property with the same utility as of the valuation date. This approach is predicated on the assumption that there is, in fact, an active market for the type of property being appraised. This approach involves selecting a number of sales of similar properties that have recently transferred on the local market. These are then adjusted to provide indications of the most probable selling price for the subject. Income Approach to Value In the Income Approach to Value, the purchaser/investor assumes that the property will generate a net income in order to support their investment and to provide them with at least a competitive rate of return on that investment over the projected investment holding period. The emphasis in valuing future income receipts rests in the Capitalization Process. The value of income property is the present worth of the anticipated future net income receipts forecasted to be produced by the property over a specified period of time. The Capitalization Technique is generally a fundamental measurement of income property value. Page | 44    Kensington Estates, Northampton, MA 06-2016 VALUATION OF THE SUBJECT We have considered all three approaches to value and two of the three will be used in this Appraisal Report. The Cost Approach to Value will not be used in this Appraisal Report. This approach is typically used to test the feasibility of a property that is relatively free of Accrued Depreciation or to test the reliability of a developer’s construction cost estimates. The use of this approach calls for an estimation of Replacement Cost New for the subject that also requires a difficult estimate of Accrued Depreciation and Economic Obsolescence in the marketplace. The subject is vacant land, which has limited marketable timber. As a result, the Cost Approach to Value is not appropriate for valuation. The Sales Comparison Approach will be used. This approach is particularly useful in the valuation of unimproved properties, such as the subject. It is the appraisers’ opinion that the Sales Comparison Approach to Value is an appropriate methodology for offering an opinion of Market Value for the subject. This approach is also utilized in conjunction with the Cost of Development Method in arriving at the value for the proposed nine residential building lots to a single investor/buyer. The Income Approach to Value will not be used. The property does not produce an income stream that can be relied upon to help measure value to a typical investor. This approach results in an indicated value for the property by determining and then applying a Capitalization Rate to the projected Net Operating Income for the property. This is not relevant for vacant land. Page | 45    Kensington Estates, Northampton, MA 06-2016 THE SALES COMPARISON APPROACH TO VALUE The Sales Comparison Approach to Value is based on the premise that the informed, prudent and rational purchaser will pay no more for a property than the cost of acquiring a similar, competitive property with the same utility as of the valuation date. This approach is predicated on the assumption that there is in fact, an active market for the type of property being appraised. This approach involves selecting a number of sales of similar properties that have recently transferred on the local market. These sales are then adjusted to provide indications of the most probable selling price for the subject, under specified market conditions. A summary of the data on comparable improved sales is illustrated below. # Location Sale Date Sale Price Parcel Size # of Potential Lots Sale Price/per potential # of lots Sale Price/per acre 1. Ashfield Road, Williamsburg 04/14/2011 $415,000 79.42-acres 6 $69,167 $5,225 2. Main Road, Westhampton 06/08/2012 $460,000 162.7-acres 9 $51,111 $2,827 3. Federal Street, Montague 08/09/2012 $200,000 25.5-acres 5 $40,000 $7,843 4. Pleasant Street, Southampton 12/07/2012 $750,000 87.33-acres 13 $57,692 $8,588 5. Strong Road, Southampton 04/02/2013 $600,000 31.28-acres 15 $40,000 $19,182 6. Moosebrook Road, Southampton 01/27/2014 $100,000 13.54-acres 2 $50,000 $7,385 7. Franklin Street, Belchertown 10/30/2015 $445,000 67.97-acres 24 $18,542 $6,547 Page | 46    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #1 is located along Ashfield Road, Williamsburg, MA. This property is located along the easterly side of Ashfield Road, just north of the Hemenway Road intersection. This 79.42-acre tract of land has roughly 2,000-feet of road frontage and is rolling elevated woodlands. There was an abandoned single-family house and barn on the site. The barn was in functional condition. There is a brook that bisects the parcel but there is sufficient road frontage and upland area for the development of multiple Form A lots. Ashfield Road is a paved public road. Besides electric and telephone there is no public services in this section of the town. After the sale the grantee demolished the house and subdivided the parcel into five Form A lots leaving one large 53.5-acre parcel that could be subdivided further. The property was originally listed for sale in MLSPIN #71165682 on November 24, 2010 with an asking price of $499,000. The property was purchased by Antonio Rizos and Efthimios Rizos from Ramon P. Carando for $415,000 consideration on April 14, 2011 via Warranty Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 10525, Page 93. The prior sale occurred more than three-years ago. Page | 47    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #2 is located along Main Road (Route 66), Westhampton, MA. This property consists of a nine lot residential subdivision on 162.7-acres of land located along Main Road in Westhampton and Huntington, MA. According to the site map the parcel has approximately 1,349.22-feet of road frontage. The majority of the land is located in the AR- Agricultural/Residential Zoning District. The site was approved for a nine lot residential subdivision known as Blueberry Hills in 2007. The lots range in size from 5-acres to 36.18-acres with several of the parcels having panoramic views of the surrounding valley. The subdivision is a parcel of land that is irregularly shaped and consists basically of a large piece of wooded land that goes back almost directly southeast from the Main Road frontage and then jogs east. The land provides a gradual slope up from the street and then plateaus at the point of a cul-de-sac. According to the prior developer there was a number of successful percolation tests conducted on the nine individual sites. At the time of the sale roughly one-third of the site development costs had been completed. The property transferred from Mt. Tom Properties, LLC to Blueberry Hills, LLC for $460,000 consideration on June 8, 2012 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 10934, Page 119. The prior transfer was a Deed in Lieu of Foreclosure dated September 20, 2011 and recorded in Book 10668, Page 20. The prior sale occurred more than three-years ago. Page | 48    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #3 is located along Federal Street (Route 63), Montague, MA. This parcel is located along the easterly side of Federal Street and southerly side of Ripley Road in Montague, MA. The property is zoned RB-Rural Business and allows for residential and/or many business uses or up to a four-unit condominium or multi-family development. This 25.5-acre parcel has approximately 2,000-feet of frontage on two roads, which may allow for up to five ANR lots. The land offers both open fields and woodlands. The property is located one-mile from Montague Center and is a ten-minute drive to Amherst. There is no public water or sewer available to the site. The property was listed for sale (MLSPIN #71379793) on May 8, 2012 with an asking price of $200,000. The property sold from Gerri Cote, Personal Representative of the Estate of Joyce A. Cote, a/k/a Joyce Cote to Duane E. Jenks, Trustee of the Jenks Investment Trust for $200,000 on August 9, 2012 via Fiduciary Deed. This transaction is recorded in the Franklin County Registry of Deeds in Book 6233, Page 129. The prior sale occurred more than three-years ago. Page | 49    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #4 is located along Pleasant Street, Southampton, MA. This parcel is comprised of approximately 87.33-acres of land that is a combination of open fields and woodlands. Approximately 16.5-acres are being farmed for the growing of hay. The land is located in the R-R Rural Residential Zoning District. There are approximately 811.28-feet of frontage along the westerly side of Pleasant Street. The topography varies as one heads north and west. According to the owner some selective cutting has occurred over the past fifteen-years as part of a forestry management plan. A brook meanders through the parcel, which is located to the north of the open field. The brook runs east/west and empties into the Manhan River that serves as the western boundary. The parcel extends back approximately 2,750-feet from the road. The location of this brook appears to have very little impact on the development potential of the site. The land was surveyed and includes three, 1.5-acre building lots that front along Pleasant Street. In June 2013 the new owners submitted a plan for the development of a ten lot cluster development. The property was purchased by Chester J. Kellog and Susan Kellogg from George W. Gunn and Candice R. Gunn for $750,000 consideration on December 7, 2012 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 11146, Page 153. The prior sale occurred more than three-years ago. Page | 50    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #5 is located along Strong Road, Southampton, MA. This sale consists of 31.28-acres as shown in Plan Book 231, Pages 74 and 91 in the Hampshire County Registry of Deeds. The land at the time of the purchase was in Chapter 61-A and was utilized as farmland. The land is located in the R-N Residential Neighborhood Zoning District. The site contains a total of 540.36-feet of frontage along the easterly side of Strong Road. The topography is level and open and ready for development. The land had sufficient frontage for the development of three Form A lots of approximately 1-acre each. The remaining 28.28-acres was later developed with a twelve lot subdivision. Town water is available at the street. According to the Town of Southampton Planning Department, definitive site plan approval was given for twelve lots on January 1, 2014 and it is now known as Western View Estates. The subdivision plan is recorded in the Hampshire County Registry of Deeds in Plan Book 231, Pages 91-96. According to the developer, the cost for the installation of the infrastructure was $500,000 and development and engineering cost was $150,000. As of November 2015 all but one of the fifteen lots has been sold. The property transferred from Edwin F. Goral to Triple Seven, LLC for $586,823 consideration on April 2, 2013 via Quitclaim Deed. Additionally, the buyer paid $13,177 in back taxes on the property. According to the buyer, James Labrie, the total purchase price was $600,000. This transaction is recorded in the Hampshire County Registry of Deeds in Book 11270, Page 330. The prior sale took place more than three-years ago. Page | 51    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #6 is located along Moosebrook Road, Southampton, MA. This parcel is located along the northerly side of Moosebrook Road, just east of Strong Road. The 13.54-acre parcel has approximately 400+/-feet of frontage along a paved public road and was classified as Chapter 61 land. The Town of Southampton chose not to exercise their right of first refusal under the provisions of Chapter 61. The parcel is wooded and public electric is available at the street. It is unknown whether or not a percolation test was conducted prior to the sale. The property is designated as Parcel 29B on the town’s Tax Map #35. This property has sufficient frontage for more than one building lot. The property was purchased by Viktor Gorobinskiy from James and Lois Pease, Trustees of the Pease Realty Trust for $100,000 consideration on January 27, 2014 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 11573, Page 310. The property was listed for sale in MLSPIN #713221153 on December 29, 2011 with an asking price of $199,000. The prior sale occurred more than three-years ago. /////////// Page | 52    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #7 is located along Franklin Street, Belchertown, MA. This property is located along the easterly side of Franklin Street (Route 181) in the southeast section of Belchertown, in close proximity to the Town of Palmer. The property has approval for a twenty- four-lot cluster development that according to the town planner is a valid permit. The property has been utilized as a rock quarry and materials from this site have been used for the reconstruction of Route 181. The property is zoned AG-Agriculture. According to the town planner the buyer of this property is also the contractor doing the reconstruction of Route 181. During the reconstruction of Route 181 the buyer extended public sewer to the property at his cost. The development of this parcel will require extensive blasting for road construction and digging of cellar holes. There is an extensive amount of wetlands at the eastern section of the property that is designated as open space for the cluster development. No road work was done prior to the sale. The property was purchased by S & M Equipment LLC from Northborough Realty Holdings, LLC Trust for $445,000 consideration on October 30, 2015 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 12115, Page 260. The prior sale occurred on December 29, 2009 and is recorded in Book 10063, Page 163. Page | 53    Kensington Estates, Northampton, MA 06-2016 The land sales presented range in price per potential lot from $18,542 to $69,167. The unadjusted weighted average price per potential lot is $40,135 and the unadjusted median price per potential lot is $50,000. The price per acre ranges from $2,827 to $19,182. The unadjusted weighted average price per acre is $6,350 and the median price per acre is $7,260. ADJUSTMENT PROCESS – The adjustment process involves the appraisers’ attempt to answer the following questions: What would the comparable property have sold for if it had possessed identical characteristics to that of the subject, instead of the characteristics it possessed at the time of the sale? In this sense, characteristics included market conditions, terms of financing and conditions of sale, as well as physical characteristics of the property. How much variance in sale price did these differences in characteristics cause? The answer to this question usually indicates the amount of adjustment made for each difference. Adjustments to the comparables for differences in quality have been made in terms of perceived relevance and importance. In the Sales Comparison Approach the subject is taken as the baseline or norm in the adjustment process. Differences between the comparable property and the subject are adjusted only in the comparable property. If the comparable property is superior to the subject in a characteristic, the adjustment is downward. In other words, because of this superior characteristic, the comparable property sold for more than it would have if it had been identical to the subject, with respect to the specific attribute. Because of this, its sales price must be adjusted downward by the appropriate amount for this category of difference. Similarly, if the comparable property is inferior to the subject in some characteristic, the adjustment in the sales price of the comparable property is upward. Date of Sale In analyzing market conditions in this Appraisal assignment we have applied the best available means to measure the effect of changes in the market. Over the past four-years market conditions have stabilized somewhat and most real estate participants indicate the sentiment that conditions are stable to slightly improving. As all of the comparable sales occurred within the last four-years they are all considered similar to the subject with regards to sale date. Property Rights Appraised We are appraising the fee simple interest. The buyers of the comparable sales purchased the fee simple interest in these properties, which are similar to the subject. As such, all the sales have been considered similar to the subject and no adjustments have been made to this standard. Financing The financing of each sale was considered to be at market rates and no adjustment is required to any of the sales for this element of comparison. Page | 54    Kensington Estates, Northampton, MA 06-2016 Conditions of Sale Each sale was properly exposed to the market and none of the transfers evidenced unusual sale adjustments or conditions. Thus, the comparable sales were not adjusted for this element of comparison. Other adjustments as per the following grid: Adjustment Grid Subject #1 $/AC #2 $/AC #3 $/AC #4 $/AC $5,225 $2,827 $7,843 $8,588 Location average similar -0- similar -0- similar -0- superior -15% Utilities Public/Priv. private +10% private +10% private +10% Public/priv. -0- Amenities none similar -0- superior -10% similar -0- similar -0- Size 53+/-acres similar -0- larger +10% smaller -10% larger +10% Lots/Acre Ratio 1:6 1:13 +20% 1:18 +20% 1:5 -0- 1:7 -0- Dev Cost -0- -0- -0- -0- Net Adj. +30% +30% -0- -5% Adj. SP $6,793 $3,675 $7,843 $8,159 Subject #5 $/AC #6 $/AC #7 $/AC $19,182 $7,385 $6,547 Location average superior -15% similar -0- inferior +5% Utilities Public/Priv. Public/priv. -0- private +10% public/priv. -0- Amenities None similar -0- similar -0- similar -0- Size 53+/-acres smaller -10% smaller -15% similar -0- Lots/Acre Ratio 1:6 1:2 -20% 1:7 -0- 1:3 -15% Dev. Cost -0- -0- +20% Net Adj. -45% -5% +10% Adj. SP $10,550 $7,016 $7,202 Page | 55    Kensington Estates, Northampton, MA 06-2016 The adjusted sale price per acre ranges from a low of $3,675 to the high of $10,550. Comparable Sales #3 and #4 required the least net adjustments with Comparable Sale #4 being most similar to the subject. It is our opinion that the subject has an indicated value of $8,200 per acre when applied to the 53.1-acres of land. The calculation is as follows: 53.1-acres x $8,200 = $435,420 Rounded to: $435,000 Therefore, after analyzing the above data, it is our opinion that the Market Value via the Sales Comparison Approach for the 53.1-acres is $435,000. INDICATED VALUE VIA THE SALES COMPARISON APPROACH FOUR HUNDRED THIRTY-FIVE THOUSAND DOLLARS ( $435,000 ) Page | 56    Kensington Estates, Northampton, MA 06-2016 COST OF DEVELOPMENT METHOD As a test of reasonableness the Cost of Development Method will be used by first using the concept of the Sales Comparison Approach to determine a per lot value by utilizing local sales data. In the Gross Revenue resulting from the sale of the lots, the Cost to Develop the property will be subtracted to arrive at a value indicator for the subject as a whole. The search area for sales data included the community of Northampton, with the greatest consideration given to those parcels that sold either near the subject site or those with the most similar land characteristics. Our research also included conversations with owners of area subdivisions and local contractors who are typically the purchasers of subdivision lots. The following sales were given the greatest consideration in the opinion of value for the proposed subject lots. # Location Sale Date Sale Price Size 1. Lot 18, 145 Emerson Way, Northampton 03/23/2015 $117,500 0.258-acres 2. Lot 13, 115 Emerson Way, Northampton 03/26/2015 $120,000 0.258-acres 3. Lot 14A, Birch Lane, Northampton 05/01/2015 $63,000 1.830-acres 4. Lot “Revised 5”, Sylvester Road, Northampton 05/14/2015 $125,000 1.837-acres 5. Lot 3, Dunphy Drive, Northampton 11/19/2015 $100,000 2.109-acres Page | 57    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #1 is located along Emerson Way, Northampton, MA. This property was originally listed for sale in MLSPIN #71563684 on August 1, 2013 with an asking price of $115,000 and later changed to $117,500 on September 14, 2013. The property was purchased by Rosemund, LLC from Emerson Way, LLC for $117,500 consideration on March 23, 2015 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 11893, Page 123. The prior sale occurred more than three-years ago. Page | 58    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #2 is located along Emerson Way, Northampton, MA. This property was originally listed for sale in MLSPIN #71770482 on November 19, 2014 with an asking price of $120,000. The property transferred from Emerson Way, LLC to Sunwood Development Corp. for $120,000 consideration on March 26, 2015 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 11896, Page 79. The prior sale occurred more than three-years ago. Page | 59    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #3 is located at the end of Birch Lane, Northampton, MA. This property is referenced as Lot 14A, on a plan of land recorded in Plan Book 138, Page 64 in the Hampshire County Registry of Deeds. The lot contains 1.83-acres, is located in an upscale neighborhood and is wooded and sloping. The lot has public water and private sewer. The property sold from Timothy J. Dachos and Mary-Ellen G. Dachos to Sherri A. Kuchinskas for $63,000 on May 1, 2015 via Warranty Deed. This transaction is recorded the Hampshire County Registry of Deeds in Book 11927, Page 176. The prior sale occurred more than three-years ago. Page | 60    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #4 is located along Sylvester Road, Northampton, MA. This property is referenced as “Revised 5”, 249 Sylvester Road on a plan of land recorded in Plan Book 205, Page 19 in the Hampshire County Registry of Deeds. The lot contains 1.8367-acres and is located adjacent to Parsons Brook. The site is moderately sloping and lightly wooded. There is no public water or sewer to this section of Sylvester Road. The property was purchased by Daviau & Hathaway Development, LLC from Kathleen E. LaValley for $125,000 consideration on May 14, 2015 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 11937, Page 298. The prior sale occurred more than three-years ago. Page | 61    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #5 is located along Dunphy Drive, Northampton, MA. This 2.1085-acre parcel is located at the end of Dunphy Drive and is referred to as Lot 3 (Revised) on a site plan recorded in Plan Book 205, Page 12 in the Hampshire County Registry of Deeds. This is a flag lot that is wooded and moderately sloping. The site has public water and sewer. This property transferred from Marlene A. Border to Robert Stanley and Leah Stanley for $100,000 consideration on November 19, 2015 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 12133, Page 21. The prior sale occurred more than three-years ago. Page | 62    Kensington Estates, Northampton, MA 06-2016 The land sales presented above range in price from $63,000 to $125,000 per lot. The unadjusted average price per lot is $105,100 and the unadjusted median price per lot is $115,625. ADJUSTMENT PROCESS – The adjustment process involves the appraisers’ attempt to answer the following questions: What would the comparable property have sold for if it had possessed identical characteristics to that of the subject, instead of the characteristics it possessed at the time of the sale? In this sense, characteristics included market conditions, terms of financing and conditions of sale, as well as physical characteristics of the property. How much variance in sale price did these differences in characteristics cause? The answer to this question usually indicates the amount of adjustment made for each difference. Adjustments to the comparables for differences in quality have been made in terms of perceived relevance and importance. In the Sales Comparison Approach the subject is taken as the baseline or norm in the adjustment process. Differences between the comparable property and the subject are adjusted only in the comparable property. If the comparable property is superior to the subject in a characteristic, the adjustment is downward. In other words, because of this superior characteristic, the comparable property sold for more than it would have if it had been identical to the subject, with respect to the specific attribute. Because of this, its sales price must be adjusted downward by the appropriate amount for this category of difference. Similarly, if the comparable property is inferior to the subject in some characteristic, the adjustment in the sales price of the comparable property is upward. All indications from the five comparable sale properties is that only modest adjustments are warranted for difference in size. Other warranted adjustments are applied for public versus private utilities and location. The location of the subject lots in close proximity to the Northampton Sanitary Landfill requires a significant downward adjustment. We assume for the purposes of establishing individual lot values that the proposed nine lots will range in size from .38-acres to 1.37-acres. An adjustment grid is presented as follows: Adjustment Grid Subject #1 $ #2 $/AC #3 $/AC #4 $/AC #5 $/AC $117,500 $120,000 $63,000 $125,000 $100,000 Location Avg. superior -40% superior -40% superior -40% superior -40% superior -40% Utilities Public/priv. similar -0- similar -0- similar -0- private +10% public -10% Amenities None similar -0- similar -0- similar -0- similar -0- similar -0- Sizes 0.5-1.5 acres smaller +5% smaller +5% similar -0- similar -0- similar -0- Dev. Cost similar -0- similar -0- similar -0- similar -0- similar -0- Net Adj. -35% -35% -40% -30% -50% Adj. SP $76,375 $78,000 $37,800 $87,500 $50,000 Page | 63    Kensington Estates, Northampton, MA 06-2016 The adjusted sales prices for the five comparable properties range from $37,800 to $87,500 per lot. Based on the market data presented we can assume that the nine lots would have an average value of $75,000 per lot and that it would take five years to sell all nine lots. This is based upon the current supply of lots on the market and the projected level of activity going forward. We have not applied an appreciation rate in the later years as the market has demonstrated relative stability in lot prices over the past few years. Discounting to present value will therefore be necessary to account for this estimated timeframe. Lot prices have remained relatively stable over the past few years and we anticipate that this will continue to be the case for the foreseeable future. Therefore no adjustment to the value of the lots will be made during the holding period. PROJECT EXPENSES DURING THE HOLDING PERIOD The following project expense items must be deducted from gross revenues on a year-by-year basis in order to estimate the residual land value. Real Estate Taxes The payment of real estate taxes would be required by the owner during the Sell-Out Period. The tax amount for year-one is based on the actual FY 2016 assessment. We have also included the tax for the remaining years, based on individual lot assessments using the values utilized in the gross revenue section of the Cash Flow. Engineering/Common Septic/Percolation Tests Minimal engineering work has been done. We estimate an additional cost of $9,000 ($1,000 per lot) for this work. Sales Commissions Real estate broker’s fees for individual lots in subdivisions generally range from 5% to 10% of the retail values. We have estimated a 6% broker’s fee for the subject development. Legal Fees We have estimated an expense of approximately $800.00 per lot, which is in line with other projects of this size and scope. Legal fees cover the cost of deed research and the writing of individual deeds as the lots are sold. Page | 64    Kensington Estates, Northampton, MA 06-2016 Developer’s Profit The developer’s gross profit is actually a gross revenue figure from which operating costs, such as salaries and overhead would be deducted before the actual return on an investment could be estimated. Given the size of the inherent risk we anticipate profits amounting to 10% of the gross lot sales would be necessary in order to attract an investor to this type of project. Miscellaneous Expenses Miscellaneous expenses are used to account for unplanned items as well as for charges for professional services, such as accounting and other costs of ownership. One percent of the gross receipts are estimated to cover this. DISCOUNT RATE Similar in concept to an internal rate of return or Yield Rate, the Discount Rate has been estimated as a blended rate of interest that reflects a typical developer’s costs of capital or the competitive rate of return on investments, together with market interest rates. It is the annual rate of return, before income taxes, assumed required to attract capital to the project. In the analysis, each periodic Cash-Flow is Discounted to a present value at an appropriate Discount or Yield Rate that attempts to reflect the expectations of typical market participants. Such a rate is influenced by many considerations, including the degree of apparent (but not necessarily the actual) risk, market attitudes with respect to future inflation, the prospective rates of return for alternative investment opportunities, historical rates of return earned by comparable properties, supply and demand of mortgage funds and the availability of tax shelters. The Discount Rate employed in land development is generally higher than for income producing properties or safer alternate investment opportunities. The National Association of Home Builders publication, Financing Land Acquisition and Development, offers the following regarding financing land acquisitions and homebuilding: “Financial institutions have traditionally hesitated to lend money for raw land development because it is considered very risky. Since the raw land will generate no cash flow the financial institution must rely on the credit worthiness of the developer for assurance that they will receive payment. Raw land may be difficult to resell, should the project fail, which reduces its value as collateral. Lending for land development is considered a high risk venture since the increased value will not occur if the project fails. Land development loans are considered riskier than construction loans because repayment of the development loan is contingent on the sale of building sites.” Page | 65    Kensington Estates, Northampton, MA 06-2016 SELECTION OF A DISCOUNT RATE The typical investor recognizes that there are alternative investments, which can be made and these may provide different yields and have a different amount of risk. There is always an opportunity cost associated with an investment. It can be considered as the difference in yield between the investment chosen and the return on available alternative investments. This factor is dealt with in this Appraisal in the Discount Rate selected for the analysis. To help select the assumptions made for the subject various sources were surveyed. We have examined some criteria for investment by firms and individuals currently active in the local real estate market. Factors considered in the chosen rate included: Time Preference: Compensation for a base rate of interest for giving up control over money. This is the compensation for the opportunity cost of putting money into a particular investment. It has been represented by the “low risk” rate of interest on quality long term bonds. Such instruments are highly liquid, involve virtually no investment management and carry little risk of principal loss (when held to maturity) or nonpayment of interest. Compensation for Liquidity: This return is felt necessary to overcome illiquidity preferences. Real estate is a relatively illiquid asset and investors are assumed to require additional compensation for illiquidity. Compensation for Investment Management: This is not to be confused with the active operating management of a property, for which an expense is already included in project management. It is rather the activity required of the owner/investor in keeping accounts and other duties solely related to being an investor. Compensation for Investment Risks Assumed: There is necessary uncertainty about each of the component characteristics of future income receipts: the amount; the timing; the periodicity; the duration; the variability and other factors. The degree of uncertainty of each of these components has been assessed by examining the perceived probabilities assigned them by market participants and by the experience of the appraiser. The possibility of capital loss can also be a factor. Page | 66    Kensington Estates, Northampton, MA 06-2016 MARKET DISCOUNT RATE Interest rates are stable but short term rates are expected to increase in the not too distant future. The Federal Reserve has continued to postpone interest rate hikes to help the economy but indications are that their delay is nearing the end. Interest rates are anticipated to increase in the first quarter of 2016. Developers and investors in the area are by and large using Discount Rates ranging from 10% to 20%, excluding separate Developer’s Profit, with the preponderance of the market participants in the central part of the range. The Discount Rate selected and presented below was developed from published information and from discussions with investors and developer’s active in the market. The rate selected considers the degree of apparent risk, prospective rates of return for alternative investments, historical rates of return for comparable properties, market attitudes with respect to current economic trends, supply and demand of both competitive properties and mortgage funds, capital gain and other investment criteria. The rate selected is, furthermore, intended to represent the rate of return assumed necessary to satisfy the analysis requirements of a typical developer. While the rate selected is, ultimately, only an informed estimate based on representative, perceived market expectations, it is nevertheless, believed to be helpful in formulating the opinion of value. 1.) Riskless Rate 1.75% 2.) Liquidity Premium 5.00% 3.) Management Premium 2.75% 4.) Risk Premium 3.00% Assumed Required Rate of Return 12.50% For the purposes of this analysis we will be utilizing a 12.5% Discount Rate using the mid-term factor under the assumption that income and expenses are realized throughout the period. Page | 67    Kensington Estates, Northampton, MA 06-2016 DISCOUNTED CASH FLOW ANALYSIS 12 Months 24 Months 36 Months 48 Months 60 Months GROSS INCOME Single-Family Lots 1 2 2 2 2 Avg. S-Family Lot Price $75,000 $150,000 $150,000 $150,000 $150,000 Gross Sales $75,000 $150,000 $150,000 $150,000 $150,000 EXPENSES Real Estate Taxes $11,000 $9,500 $7,300 $4,800 $2,400 Engineering/Perc Tests $9,000 -0- -0- -0- -0- Sales Commission 6% $4,500 $9,000 $9,000 $9,000 $9,000 Legal Fees @ 800/Lot $800 $1,600 $1,600 $1,600 $1,600 Developer Profit (10%) $7,500 $15,000 $15,000 $15,000 $15,000 Misc Expense (1%) $750 $1,500 $1,500 $1,500 $1,500 TOTAL EXPENSES $33,550 $36,600 $34,400 $31,900 $29,500 NET OPERATING INCOME $41,450 $113,400 $115,600 $118,100 $120,500 Discount Rate 12.5% 0.9412 0.8366 0.7436 0.661 0.5876 Present Worth of Annual Proceeds $39,013 $94,870 $85,960 $78,064 $70,806 VALUE $368,713 ROUNDED TO: $370,000 Page | 68    Kensington Estates, Northampton, MA 06-2016 The $370,000 represents the indicated value for the nine lots that makes up roughly 6.34-acres of the 53.1-acre parcel being purchased. The remaining 46.76-acres are to remain undeveloped and utilized for passive recreation use. In order to value the 46.76-acres of recreational land the following sales were analyzed. # Location Sale Date Sale Price Size $/Acre 1. Off Amherst Road, Pelham 09/06/2013 $5,500 4.71-acres $1,168 2. Chestnut Mountain Road, Hatfield 06/27/2014 $42,380 20.13-acres $2,105 3. Off Batchelor Street, Granby 06/12/2015 $12,000 10-acres $1,200 4. Off Chmura Road, Hadley 06/29/2015 $4,500 3.75-acres $1,200 5. Off Bay Road, Amherst 06/29/2015 $70,000 20.00-acres $3,500 6. Shaw Road, Westhampton 07/20/2015 $275,000 142.41-acres $1,931 Page | 69    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #1 is located off Amherst Road, Pelham, MA. This property is comprised of 4.71-acres of land with access via a right-of-way over an abutting property. The location of the site and its limited access precludes the possibility for development. The parcel is located in the Residential Zoning District and is currently being used for hiking and recreational use. The parcel was purchased by The Kestrel Land Trust from Judson W. Spalding, Mark J. Spalding, Linda Wolfe, Warren Spalding and Violet Savage for $5,500 consideration on September 6, 2013 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 11454, Page 89. The prior sale occurred more than three-years ago. Page | 70    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #2 is located along Chestnut Mountain Road, Hatfield, MA. Map 208, Parcel 8 consists of 20.13-acres of unimproved land with approximately 720-feet of frontage along the easterly side of Chestnut Mountain Road in Hatfield, MA. The parcel is wooded and elevated with a moderate slope up from west to east. With some clearing the site offers distant views to the east. Chestnut Mountain Road is a non-maintained public road that is little more than a logging road that runs north off of Rocks Road. The closest access to electrical power is to a house lot located to the south side of Rocks Road, which runs underground. There is no electric power running along Chestnut Mountain Road and no other public utilities available to the parcel. Based on the site inspection, a review of the town’s zoning regulations and discussions with the superintendent of public works and the chairman of the planning department, there appears to be very limited development potential even though the parcel exceeds the minimum frontage and size requirements of the zoning district. The property was purchased by The Kestrel Land Trust from Ellen P. White for $42,380 consideration on June 27, 2014 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 11678, Page 329. The prior sale occurred more than three-years ago. Page | 71    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #3 is located off the northerly side of Batchelor Street, Granby, MA. This is a 10-acre parcel of land with no public road access. This recreational parcel is wooded with a moderate slope. The parcel is referenced as assessors’ Map 13, Lot 34. There is no indication in the deed that there is any right-of-way access, therefore it is perceived to be landlocked. The parcel was purchased by The Kestrel Land Trust from John Rodman Besse, Jr. for $12,000 consideration on June 12, 2015 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 11968, Page 174. The prior sale occurred more than three-years ago. Page | 72    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #4 is located off the southerly side of Chmura Road, Hadley, MA. This 3.75-acre parcel is located along the northern border of South Hadley and the Mount Holyoke Range. This elevated parcel is heavily wooded. This long and narrow parcel is surrounded by other Conservation Restricted land with no recorded access. Its primary use is for hiking and other passive recreational uses. The property was purchased by The Kestrel Land Trust from Stanley M. Niedziela for the Estate of Helen Niedziela for $4,500 consideration on June 29, 2015 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 11985, Page 203. The prior sale occurred more than three-years ago. Page | 73    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #5 is located off Bay Road, Amherst, MA. This 20-acre parcel of wooded land of various slopes has no public road frontage and is accessed via walking trials from adjacent properties that are used for passive recreation. An easement for Western Mass Electric Company runs along the eastern property line. The property was purchased by The Kestrel Land Trust from Lisa B. Epstein and Martha L. Epstein for $70,000 consideration on June 29, 2015 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 11985, Page 173. The prior sale occurred more than three-years ago. Page | 74    Kensington Estates, Northampton, MA 06-2016 Comparable Sale #6 is located along Shaw Road, Westhampton, MA. This parcel is located west and north of Shaw Road, which is a dead end gravel road. According to the seller the property was purchased by an abutter for recreational use. The 142.41-acre parcel has frontage along Shaw Road and Chesterfield Road but offers limited access due to the location of Roberts Meadow Brook. The wooded parcel slopes up, heading north. No percolation tests were conducted prior to the sale. The parcel was purchased by Pandora C J Redwin and Melissa A P Redwin from Dennis R. and Arlene T. Nolan for $275,000 consideration on July 20, 2015 via Quitclaim Deed. This transaction is recorded in the Hampshire County Registry of Deeds in Book 12009, Page 4. The prior sale occurred more than three-years ago. Page | 75    Kensington Estates, Northampton, MA 06-2016 All of the comparable sales have a bearing on the subject site in one way or another. They are fairly recent sales requiring no market adjustment. Terms of the sale were all arms length transactions with no special or unusual financing arrangements. However, there are some differences, which have been adjusted for as follows: The land sales presented above range from $1,168 to $3,500 per acre. The unadjusted weighted average price per acre is $2,036 and the unadjusted median price per acre is $1,658. ADJUSTMENT GRID Subject #1 $/AC #2 $/AC #3 $/AC #4 $/AC #5 $/AC #6 $/AC $1,168 $2,105 $1,200 $1,200 $3,500 $1,931 Location Similar -0- Similar -0- Similar -0- Similar -0- Similar -0- Similar -0- Utilities Similar -0- Similar -0- Similar -0- Similar -0- Similar -0- Similar -0- Amenities Similar -0- Similar -0- Similar -0- Similar -0- Similar -0- Similar -0- Access Inferior +5% Similar -0- Inferior +25% Inferior +25% Similar -0- Similar -0- Net Adj. +5% -0- +25% +25% -0- -0- Adj. SP $1,226 $2,105 $1,500 $1,500 $3,500 $1,931 The adjusted sale price for the six comparable properties ranges from $1,226 to $3,500 per acre. The adjusted average sale price per acre is $1,960 and the median is $1,715. Given all of the above factors it is our opinion that the land value on a per acre basis is within the mid-range of the adjusted average of the comparable sales with the least weight given to Comparable Sales #3 and #4 due to inferior access. Therefore, after analyzing the above data it is our opinion that the Market Value via the Sales Comparison Approach for the 46.76-acres is $1,750 per acre. The calculation is as follows: 46.76-acres @ $1,750/acre = $81,830 Rounded to $80,000 Summary of Cost of Development Analysis “as is” value of nine-building lots $370,000 “as is” value of 46.76-acres of Recreational Land $ 80,000 Total $450,000 INDICATED VALUE VIA THE COST OF DEVELOPMENT FOUR HUNDRED FIFTY THOUSAND DOLLARS ( $450,000 ) Page | 76    Kensington Estates, Northampton, MA 06-2016 RECONCILIATION AND VALUE CONCLUSION SALES COMPARISON APPROACH FOUR HUNDRED THIRTY-FIVE THOUSAND DOLLARS ( $435,000 ) COST OF DEVELOPMENT APPROACH FOUR HUNDRED FIFTY THOUSAND DOLLARS ( $450,000 ) The valuation of the subject based on this Highest and Best Use premise was accomplished with the use of the Sales Comparison Approach and the Cost of Development Method. The Sales Comparison Approach was used to form a meaningful opinion of value for the bulk acreage land sale as well as to establish individual lot values as if the land were to be developed. The bulk land value estimate assumes the land to be sold to an individual investor for utilization for future residential development. The Cost of Development Method was used to develop a Market Value opinion for the nine potential residential building lots. The market study and analysis of recent subdivision projects and listings of comparable building lots available for sale indicated that the projected Sell-out Period would be approximately five years. After subtracting the projected expenses from the sales revenues a present value could be estimated. The remaining 46.76-acres was then valued as recreational land using a Sales Comparison Analysis. In the final reconciliation, we believe both approaches are appropriate and have a bearing on the subject parcels final opinion of value and given the subject size and potential. Therefore, we have reconciled toward the upper end of the two approaches. Therefore, it is our opinion that the Market Value for the 53.1-acres of land as of June 16th, 2016 is: FOUR HUNDRED FIFTY THOUSAND DOLLARS ( $450,000 ) Page | 77    Kensington Estates, Northampton, MA 06-2016 ADDENDA Page | 78    Kensington Estates, Northampton, MA 06-2016 COMPARABLE SALES MAP Page | 79    Kensington Estates, Northampton, MA 06-2016 COMPARABLE SALES MAP Page | 80    Kensington Estates, Northampton, MA 06-2016 COMPARABLE SALES MAP Page | 81    Kensington Estates, Northampton, MA 06-2016 OFFER Page | 82    Kensington Estates, Northampton, MA 06-2016 OFFER Page | 83    Kensington Estates, Northampton, MA 06-2016 OFFER Page | 84    Kensington Estates, Northampton, MA 06-2016 OFFER Page | 85    Kensington Estates, Northampton, MA 06-2016 DEED Page | 86    Kensington Estates, Northampton, MA 06-2016 DEED Page | 87    Kensington Estates, Northampton, MA 06-2016 DEED Page | 88    Kensington Estates, Northampton, MA 06-2016 DEED Page | 89    Kensington Estates, Northampton, MA 06-2016 CONTRACT Page | 90    Kensington Estates, Northampton, MA 06-2016 QUALIFICATIONS OF THE APPRAISER STEPHEN A. BRUNELLE Education: B. S. Accounting (1972) American International College, Springfield, MA Society of Real Estate Appraisers: Course 101 (Basic Principles) University of New Hampshire, Passed 101 Exam 1976 Course R-2 (Residential) Passed R-2 Exam 1978 Course 201 (Income Property Appraising) University of Wisconsin, Passed 201 Exam 1980 Course 202 (Applied Income Property Valuation) Springfield, Massachusetts, Passed 202 Exam July 1990 Adjusting for Financing Differences Seminar - March, 1982 Freddie-Mac, Fannie-Mae Form Seminar - Single Family Condominium Units and Small Residential Income Property Uniform Residential Appraisal Report - Seminar (URAR) 1987 Real Estate Valuation Using Spreadsheets Seminar - March 1988 Professional Practice Seminar Part A - October 1988 Professional Practice Seminar Part B - June 1992 Preparing and Understanding the Small Residential Income Property Appraisal Report Form 72 - Seminar June 1990 American Institute of Real Estate Appraisers: Condominium Analysis and Valuation - Seminar October 1989 Page | 91    Kensington Estates, Northampton, MA 06-2016 Appraisal Institute: Americans with Disabilities Act Seminar - October 1995 Eminent Domain and Condemnation Seminar - October 1997 Appraisal of Local Retail Properties Seminar – September 1998 Partial Interest Valuation Seminar – April 2001 Standards of Professional Practice, Part C – 9/20/01-9/21/01 – Passed Exam Analyzing Commercial Lease Clauses – April 2002 Regression Analysis – March 2003 Reviewing the Reviewer Seminar – October 2003 Supporting Capitalization Rates Seminar – May 2004 Evaluating Commercial Construction Seminar- October 2004 USPAP Update Seminar – May 2005, July 2015 R.E. Finance, Value and Investment Performance Seminar – March 2007 Appraisal Curriculum Overview – May 2010 Business Practices and Ethics – September 2010 Marketability Studies: Six Steps Process – October 2012 Marketability Studies: Advanced Considerations and Application – March 2013 Analyzing Operating Expenses- August 2015 Forcasting Revenue-September 2015 Massachusetts Board of Real Estate Appraisers: Capitalization Theory and Techniques - Seminar October 1988 Land Planning and Development - Seminar January 1989 Commercial Site Selection/Financing Workshop - September 1993 USPAP Update Seminar – 2/96, 8/98, 12/03, 9/06, 3/08, 3/10, 2/12, 4/14 Supporting Capitalization Rates Seminar – September 1999 HUD Appraising Seminar – November 1999 Appraisers New England Expo, Commercial Program – 2001, 2003, 2006, 2008, 2010, 2013 Fair Lending Seminar – November 2003 Appraising in the Foreclosure Market – September 2008 Financial Institutions Guide to Commercial Appraisal – January 2013 Northeastern University: Business Valuation I, passed exam, March 29, 1995 Business Valuation II, passed exam June 28, 1995 American Society of Farm Managers and Rural Appraisers Yellow Book Seminar-Uniform Appraisal Standards for Federal Land Acquisitions-September 2004 Page | 92    Kensington Estates, Northampton, MA 06-2016 Business Experience: Fee Appraiser: FSI Appraisal Company, Inc., October 2012 - Present President/Owner: FSI Appraisal Company, Inc., March 1986 – October 2012 Chief Appraiser: Northampton Institution for Savings, 9 Years Staff Appraiser: Vanguard Savings Bank, 3 Years Organizations and Affiliations: The Appraisal Institute – Associate Member #15291 The Appraisal Institute Western Mass. Chapter #104 - Second Vice President, 1991 - Treasurer 1985-1990, Director 1994-2000 Massachusetts Certified General Appraisers License #233, Expiration Date 10/20/2017 Corporator-Easthampton Savings Bank 2008-2013 State of South Carolina Certified General Appraiser License #7059, Expires 06/30/2016 PARTIAL LIST OF CLIENTS Banks and Financial Institutions: Bank of Boston - West Bank of Western Mass Bank of America Berkshire Bank Baybank Baybank Mortgage Corporation Boston Safe Deposit & Trust Co. BankNorth NA BankNorth Mortgage Charter Home Mortgage Co. Chicopee Savings Bank Citizens Bank Connecticut Bank and Trust Federal Deposit Insurance Corporation Fleet Bank Florence Savings Bank FNMA-Federal National Mortgage Greenfield Co-Operative Bank Association Greenfield Savings Bank Hampden Bank Monson Savings Bank Lenders Service, Inc. Albank Litchfield Financial Corporation MFC Mortgage Co., Inc Monsanto Employees Credit Union Northeast Savings Northampton Co-Operative Bank Peoples Bank Recoll Management Corporation Resolution Trust Corporation Shawmut Bank Shawmut Mortgage Corporation Sovereign Bank Southbridge Savings Bank U/Mass Five College Credit Union United Co-Operative Bank W. Mass Telephone Workers Credit Union Worcester Central Federal Credit Union Mass Mutual Credit Union Woronoco Savings Bank First American Title Lawyers Title Insurance Corporation Citi Mortgage Option One Mortgage Corporation TD Bank People’s United Bank Family First Bank Page | 93    Kensington Estates, Northampton, MA 06-2016 Companies and Institutions: Army Corp of Engineers Almer Huntley, Jr. & Associates, Inc Berkshire Gas Company Colebrook Realty Services, Inc. Echo Village Corporation Hampshire Property Management Group Eric Management Inc. Gateway Development Corp. Kollmorgan Corporation Merrill Lynch Relocation MFC Mortgage Co., Inc. Fidelity Valuation Services Northampton Manufacturing PHH Homequity Pro-Tech Services Ltd. Prudential Relocation Sterling Mortgage Corp. Smith College University of Massachusetts Travelers Relocation Co U.S. Trust/Essex Valley Design & Development Corp. Zee Enterprises Easthampton Dye Works, Inc. Wright Builders Oasis Development Enterprises, Inc. Trident Realty U.S. Appraisal, Inc. Lloyd’s of London Kestrel Land Trust Massachusetts Housing Partnership Fund University of Massachusetts-Amherst Amherst College Hampshire College Nonotuck Land Fund The Trust for Public Land Six Flags New England W.D. Cowls Lawyers and Legal: Various Attorneys throughout Massachusetts Expert Witness: Probate Court Franklin County, Greenfield, MA Probate Court Hampshire County, Northampton, MA United States Federal Bankruptcy Court, Worcester, MA United States Federal Bankruptcy Court, Springfield, MA Superior Court Hampshire County, Northampton, MA Massachusetts Tax Appellate Court, West Springfield, MA Massachusetts Tax Appellate Court, Northampton, MA Page | 94    Kensington Estates, Northampton, MA 06-2016 Municipalities and Government Agencies: Town of Amherst - Conservation Commission/ Department of Public Works Town of Belchertown - Highway Department and Conservation Commission Town of Chester – Town Administrator City of Easthampton – Mayor’s Office and Planning Office Town of Hatfield – Selectperson’s Office Town of Longmeadow, Conservation Commission Town of Monson – Conservation Commission City of Northampton - Planning Department/Department of Public Works Massachusetts Department of Environmental Management Town of Palmer - Planning Department Town of South Hadley - Water Commissioners Town of Southampton - Conservation Commission/Town Administrator Town of Sunderland – Selectperson’s Office Town of Whately - Recreation Department Town of Williamsburg – Selectperson’s Office Deerfield Economic Development and Industrial Corporation U.S. Army Corp of Engineers U.S. Fisheries and Wildlife Franklin Regional Transit Authority Greenfield Redevelopment Authority Page | 95    Kensington Estates, Northampton, MA 06-2016 QUALIFICATIONS OF THE APPRAISER GARY L. ALDRICH, PRESIDENT / MA CGREA #75488 Professional Experience  FSI Appraisal Company, Inc., Northampton, MA, President Nov. 2012 – Current  Aldrich Appraisals, Agawam, MA, Owner/Founder June 2008 – Current  Contract Appraiser for various local and regional Appraisal Firms 2003-2008  Area Remarketing Mgr, Enterprise Rent-A-Car, Windsor Locks, CT 1996-2003 Professional Affiliations  Massachusetts Certified General Real Estate Appraiser MA License #75488, Expiration Date 05/14/2018  FHA Approved  Massachusetts Board of Real Estate Appraisers (MBREA) – Associate Member  MLS Property Information Network, Inc.  Northampton, Massachusetts Chamber of Commerce Educational Background  Bachelor of Science, Westfield State College, Westfield, MA 1996  Major: Business Management  Minor: Commercial Recreation & Tourism Appraisal Courses – Continuing Education Courses/Seminars  Appraisal of Self-Storage Facilities 04/2016 McKissock  Foreclosure Basics for Appraisers 04/2016 MBREA  Green in Residences and Appraisals 04/2016 MBREA  Book of Adjustments 04/2015 MBREA  Valuation of Conservation Easements 11/2013 Appraisal Institute And Taxes  Supervising Beginning Appraisers 10/2013 JMB Acad.  Residential Appraisal Review 09/2013 MBREA  Environmental Awareness 04/2013 Calypso for Appraisers: Environmental Hazards  Fannie Mae Form 1004MC Seminar 01/2009 MBREA  Appraisers New England Expo. – 12/2008 MBREA Commercial Program  Appraising Complex Residential Properties 05/2004 MBREA  Practical Residential Appraising 05/2004 MBREA  Appraising Single Family Residence 05/2003 MBREA Page | 96    Kensington Estates, Northampton, MA 06-2016 Appraisal Courses – Primary Education Courses  Advanced Income Property Appraising 11/2009 JMB Acad.  General Sales Comparison 10/2009 MBREA  General Market Analysis and 05/2009 MBREA Highest and Best Use  General Report Writing 05/2009 MBREA  General Appraiser Income Approach I 11/2008 MBREA  General Site Valuation and Cost Appr. 10/2008 MBREA  Statistics, Modeling and Finance 09/2004 MBREA  Basic Appraisal Principles 04/2003 MBREA  Basic Appraisal Procedures 04/2003 MBREA  Real Estate Appraisal Basics 04/2003 MBREA Uniform Standards of Professional Appraisal Practice (USPAP)  USPAP Update 2016-2017 12/2015 MBREA  USPAP Update 2014-2015 12/2013 MBREA  USPAP Update 2012-2013 02/2012 MBREA  USPAP Update 2010-2011 04/2011 MBREA  USPAP Update 2008-2009 04/2009 MBREA  USPAP Update 2006-2007 06/2007 MBREA  USPAP Update 2004-2005 06/2006 MBREA  Uniform Standards of Appraisal Practice 05/2003 MBREA Property Types Completed  One to Four Family Dwellings  Multi-family Apartments  Residential Condominiums  Office Condominiums  Fraternity/Sorority Buildings  Office Buildings  Retail Buildings  Mixed-use Buildings  Convenience Stores  Industrial Buildings  Manufacturing Buildings  Warehouse Buildings  Restaurants  Automotive Garages/Body shops  Shopping Centers  School Buildings  Churches  Historic Buildings Land  Residential Subdivision  Agriculture Land  Recreational Land  Farms  Raw/Undeveloped Land  Easements/Restricted Land  Conservation Land (APR)  Conservation Easements (Before/After Valuations) Page | 97    Kensington Estates, Northampton, MA 06-2016 PARTIAL LIST OF CLIENTS Banks and Financial Institutions  Academy Mortgage Company Greenfield Savings Bank  Albank Hampden Bank  Alden Credit Union Mass Mutual Credit Union  Bank of America MassMutual Federal Credit Union  BankNorth Mortgage Merrimack Mortgage Company  Berkshire Bank Monson Savings Bank  Chicopee Savings Bank  North Brookfield Savings Bank  Citi Mortgage North Brookfield Savings Bank  Citizens Bank Northampton Cooperative Bank  Community Econ. Dev. Assistance Corp. People’s United Bank  Country Bank Peoples Bank  Easthampton Savings Bank Regency Mortgage Corporation  Family First Bank Southbridge Savings Bank  Federal National Mortgage Association Sovereign Bank  First American Title TD Bank  Florence Bank U/Mass Five College Credit Union  Freedom Credit Union United Bank  Greenfield Cooperative Bank W. MA Telephone Workers Credit Union Companies and Institutions  Almer Huntley, Jr. & Associates, Inc Prudential Relocation  Amherst College Salvation Army  Berkshire Gas Company ServiceNet  Colebrook Realty Services, Inc. Six Flags New England  College of our Lady of the Elms Smith College  Easthampton Dye Works, Inc. Sterling Mortgage Corp.  Echo Village Corporation The Trust for Public Land  Fidelity Valuation Services Travelers Relocation Co  Hampshire College Trident Realty  Hampshire Property Management Group U.S. Appraisal, Inc.  Kestrel Land Trust University of Massachusetts  Knights of Columbus – Amherst University of Massachusetts-Amherst  Kollmorgan Corporation US Small Business Associations  Massachusetts Housing Partnership Fund Valley CDC  Merrill Lynch Relocation Valley Design & Development Corp.  Noble & Cooley Company W.D. Cowls  Nonotuck Land Fund WD Schock Company, Inc.  Northampton Manufacturing Westover Metropolitan Dev. Corp.  Oasis Development Enterprises, Inc. Wright Builders  PHH Homequity Zee Enterprises  Pro-Tech Services Ltd. U.S. Trust/Essex Page | 98    Kensington Estates, Northampton, MA 06-2016 Municipalities and Government Agencies  Town of Amherst - Conservation Commission/ Department of Public Works  Town of Belchertown - Highway Department and Conservation Commission  Town of Chester – Town Administrator  City of Easthampton – Mayor’s Office and Planning Office  Town of Granby – Town Administrator  Town of Hatfield – Selectperson’s Office  Town of Longmeadow – Conservation Commission  Town of Monson – Conservation Commission  Town of Hadley – Town Administrator  City of Northampton - Planning Department/Department of Public Works  Massachusetts Department of Environmental Management  Town of Palmer - Planning Department  Town of South Hadley - Water Commissioners  Town of Southampton - Conservation Commission/Town Administrator  Town of Sunderland – Selectperson’s Office  Town of Whately - Recreation Department  Town of Williamsburg – Selectperson’s Office  Deerfield Economic Development and Industrial Corporation  U.S. Army Corp of Engineers  U.S. Fisheries and Wildlife  Franklin Regional Transit Authority  Greenfield Redevelopment Authority  Westover Metropolitan Development Corp.  Whately Housing Committee Lawyers and Legal  Various Attorneys throughout Western Massachusetts Copy of License