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HomeMy WebLinkAboutPacket - 07/18/2016 - Finance and Personnel Committee01 Finance and Personnel Committee McHenry Municipal Center Council Chambers 333 S Green Street McHenry, II. 60050 July 18, 2016, 5:30 PM AGENDA l . Call to Order 2. Public Comment: Any person wishing to address the Committee will be asked to identify themselves for the record and will be asked but are not required to provide their address. Public comment may be restricted to three -minutes for each individual speaker. Order and decorum shall be maintained at public meetings. 3. Motion to approve the March 23, 2016 and Apri14, 2016 Finance and Personnel Committee Reports 4. Consideration regarding the sale of three -acres of city property located west of Dot Street and south of Route 120, to McHenry Elementary School District 15, and recommendation to forward a proposal to the full City Council for consideration 5. Consideration of Updated Purchasing Policy and Procedures and recommendation to forward the policy to the full City Couneil for consideration 6. Motion to adjourn the meeting. The City of McHenry [s dedicnted to providing its citizens, businesses, and visitors with the /:ighest quality ojprogrants and services in acustomer-oriented, efficient, and fiscally responsible manner. FINANCE & PERSONNEL COMMITTEE MEETING REPORT March 23, 2016, 5:30 PM McHenry Municipal Center In Attendance. Committee Members: Chairman Alderman Wimmer, Alderman Curry and Alderman Condon. Absent: None. Also in Attendance: City Administrator Morefield, Deputy City Administrator Hobson; Finance Director Lynch; Chief of Police Jones; Public Works Director Schmitt; Economic Development Director Martin; Community Development Director Polerecky, and Deputy City Clerk Geraghty. Seated in the Audience: Mayor Susan Low, Superintendent Wirch, Superintendent Schmidt, and Superintendent Ruzicka. 1. Call to Order: Chairman Alderman Wimmer called the meeting to order at 5:30 PM. 2. Public Input: None 3. Motion to approve the January 11, 2016 Finance and Personnel meeting report. Motion by Curry second by Wimmer to approve the January 11, 2016 Finance and Personnel Committee meeting report. Voting Aye: Curry, Wimmer. Voting Nay: None Absent: Condon Motion carried. 4. Transmittal and Discussion of Draft Fiscal Year 2016/17 Budget Chairman Wimmer asked City Administrator Morefield to begin the discussion. Administrator Morefield reported the Draft FY 2016/17 budget is subject to further modification based on input from the Committee and/or further needs identified as part of the ongoing review. Staff has identified some corrections/clarifications that will be discussed during the fund reviews; new summary sheets will be provided where appropriate; and additional funding requests will be identified. Alderman Condon joined the meeting at 5:40 PM. General Fund Revenues Highlights The FY 2016/17 proposed budget identifies Revenues of $20,377,013; an increase of 5.1%from last fiscal year: • State Sales Tax and Use Tax receipts comprise 33.4% of revenues and are proposed to be $6,808,038; an increase of 3.7% from current fiscal year. • Home Rule Sales Tax receipts comprise 9.1% of revenues and are proposed to be $1,858,118; a decrease of 1.8% from current fiscal year. • Income Tax Receipts comprise 13.5% of revenues and are proposed to be $2,753,184; an increase of 12.4% from current fiscal year. • $16100 IGA reimbursement from MTFPD for Fire Dispatchers. • $141,100 in Drug Asset Forfeitures. • $95,000 increase in Video Gaming. • The remaining $84,932 in revenues is attributed to miscellaneous adjustments/revenues. Alderman Curry referred to the projected revenues and asked if revenues were flat the last two years. He further stated for the last five or six years we had a $1.5M flow into the unassigned fund, which means our revenues have been over expenditures by quite a bit. Administrator Morefield answered over the last two years income tax receipts whether Home Rule Tax, State Sales Tax, and video gaming, is where a majority of the $1.5M has come from. He added that prior to the 2007/08 economic downturn the Home Rule Sales Tax did not exist. Revenues for the most part especially in sales tax, were not achieving what was budgeted and we were drawing down the fund balance. In FY 2009/10 we lost a major retailer in the community and the Council at that time chose to implement the Home Rule Sales Tax and we are always uncertain how much that tax will generate or when the economy will recover. Staff budgets conservatively for fear of what happened leading up to the economic downturn and the fact that those revenue sources identified are based purely on the economy. He added Video Gaming is a relatively new source. Alderman Curry stated our worst case in that time period referenced shows a drop of about 7% to 8%. The projection we received at the last Council meeting indicated we are close to setting a record on excess funds at $1.93M that will flow to the unassigned fund balance by the end of April. Finance Director Lynch added we have three -months of expenses that have not hit and we have a large amount of revenues the city receives at the beginning of the year and we are already at 100%, so at the end of the fiscal year the excess will not be $1.93M. Alderman Curry inquired about the projections provided in the documentation. Finance Director Lynch stated those are not projections but the actual fund balance; if we were to add all the revenues we receive for the first three quarters and take out the expenses for the first three quarters that is what the fund balance would be at that point. Right now we are at $1.93M however adjustments previously mentioned have not been made. Administrator Morefield added there is still the potential for the State to reduce the Local Government Distribution Fund. If the state reduces the LGDF as previously proposed by 50%; revenues would be reduced by as much as $1.3M. Even if the reduction is 10%, it will impact the city's revenues. General Fund Expenditures General Fund Expenditures -less capital improvements and equipment —just operating costs is proposed at $20,107,062; an increase of 7.7% from the current fiscal year. General Fund Operating budgets are comprised of Administration, Elected Officials, Community Development, Finance, Police Commission, Police, Police Dispatch, Public Works Administration, Public Works Streets Division, and Parks and Recreation. Administrator Morefield provided the Committee with an overview of proposed expenses for each department and division. 2 Alderman Curry stated that in some of the detail sheets, salaries are shown for the current budget and the proposed budget and then there are some increases in double digits and asked if that was correct. Administrator Morefield said he would review the numbers. Alderman Wimmer stated the Committee will mark this topic as something staff will look into and report back with an answer. Alderman Curry said that he went through all of the departments for salaries and it seems like many of the higher level personnel have higher percent increases with the exception of the ones just mentioned, versus some of the lower level and asked if this was cause for concern. Administrator Morefield explained with the new merit system this should actually be the opposite because due to identified low, medium, and high evaluation tiers the opportunity for increases for the lower salaried employees in terms of percentages are higher than those at the top. Alderman Curry asked if the salaries are set for the next fiscal year and Administrator Morefield answered performance evaluations are currently underway and due in April. Administration Bud eg t Highlights • $28,985 increase in Personnel due to merit and/or contractual salary adjustments; Health/Dental/Vision/Life Insurance; FICA Medicare; and IMRF Retirement • $12,250 increase in contractual services with $7,000 added for mosquito spraying during major events • $4,050 decrease in supplies • $16,479 decrease in "other," primarily due to a decrease in Risk Management Costs Elected Officials Bud eg t Highli hg_ts • $58,858 decrease in Personnel due to transfer of costs for Administrative Assistant to the Community Development Department budget. • $1,125 decrease in contractual primarily due to transfer of training costs ($1,075) to Administration (added Deputy Clerk responsibilities) and Community Development. • $800 decrease in supplies primarily due to the electronic distribution of information to City Council and staff, • $10,569 decrease in "other," specifically related to purchase of services/Information Technology, Community Development Bud eg t Highlights • $1945401 increase in Personnel due to hiring of department director; transfer of Administrative Assistant costs; one-half the cost for shared Office Assistant position with Finance Department; adjustments to Health/Dental/Vision/Life Insurance, FICA Medicare, and IMRF Retirement; and reintroduction of Uniform Allowance for the purpose of reimbursing inspectors for safety boots for field inspections. • $19,200 increase in contractual services including an increase of $17,500 for mowing contracting services mostly recaptured through liens, etc; and $3,000 for the purchase of new building code books. Director Polerecky reported currently in this fiscal year, the city invoiced $31,231 for mowing services of which $20,853 was recovered, leaving approximately $10,000 uncollected of which $3,500 was wrote -off mostly due to agreed settlements. • $6,400 increase in supplies due to the acquisition of a color scanner (misidentified in the budget as Mobile Table Printers in account 6110). • $14,090 increase in "other" related to cost for the purchase of services/Information Technology and capital lease payments for the department copy machine. Finance Department Bud eg t Hig1.1 hg_ts • $28,520 increase in Personnel due to cost -sharing of one-half Office Assistant position with Community Development; costs related to merit -based wage increases; Health/Dental/Vision/Life Insurance, FICA Medicare, and IMRF Retirement • $8,575 increase in contractual primarily due to increases for printing and mailing of utility bills • "Other" less capital improvement and capital equipment transfers include a $140,000 increase in development expenses related to existing sales tax abatement agreements. Alderman Santi entered the meeting at 6:20 PM. Police Department Budget Highlights • Net decreases in personnel, contractual, supplies and other primarily due to the transfer of dispatch related costs to the newly created police dispatch fund Chairman Alderman Wimmer asked if there was any new business to discuss and there was none. Adjournment: Motion by Condon to second by Curry to adjourn the meeting at 7:07 PM. Voting Aye: Voting Nay: Absent:None Motion carried. Condon, Curry, Wimmer. None Reviewed and Approved: Alderman R. Wimmer, Chairman Date: 2016 C� FINANCE &PERSONNEL COMMITTEE MEETING REPORT April 4, 2016, 5:30 PM McHenry Municipal Center In Attendance: Committee Members: Chairman Alderman Wimmer, Alderman Curry and Alderman Condon via teleconference. Absent: None. Also in Attendance: City Administrator Morefield, Deputy City Administrator Hobson; Finance Director Lynch; and Deputy City Clerk Geraghty. 1. Call to Order: Chairman Alderman Wimmer called the meeting to order at 5:30 PM. Chairman Wimmer reported Alderman Condon was attending the meeting via audio conferencing for medical reasons and pursuant to the Open Meetings Act; he called for a motion to authorize this action. Alderman Curry made a motion, seconded by Alderman Wimmer to participate in the April 4, 2016 Finance and Personnel Committee meeting via audio conference. Voting Aye: Curry, Wimmer Voting Nay: None Absent:None Motion carried. 2. Public Input: None 3. Motion to improve the March 23, 2016 Finance and Personnel meeting_report. This item was postponed to the next Finance and Personnel Committee meeting as the minutes were not provided in the meeting packet. 4. of a forward the document to the full City Council for adoption at the April 25t'' Annual City Council meeting. Chairman Wimmer asked City Administrator Morefield to begin the discussion. Administrator Morefield reported the agenda supplement provided to the Committee summarizes the comments, revisions, additions and/or clarifications as identified at the March 23rd meeting as follows: Revisions/Additions Administration Line item 5110 Contractual Services was increased by $3,000 to provide funding for a municipal internship opportunity. Line item 5440 Training was increased by $3,000 to provide funding to send a candidate to Leadership Greater McHenry County. Finance Line item 9942 Transfer to Capital Improvements Fund was increased by $87,866 to recalculating the amount needed to cover new capital items. 1 Line item 5110 Contractual Services was increased by $50,000 for the completion of the Lakeland Park Drainage Ditch Study. In summary, these additions result in an increase of $143,866 in budgeted expenditures from what was presented in the previous draft. Clarifications Director Morefield addressed inquiries made by Alderman Curry at the March 23rd Committee meeting regarding certain salary increases: Fund 100.01 Administration: The Executive Assistant increase is the result of a promotion to include responsibilities as Deputy City Clerk. Fund 100.01 Administration: The Building Custodian salary incorrectly identified in the detail sheet 2015/16 column has been corrected. Fund 100.03 CED: The Administrative Assistant increase is due to the transfer of a full position from Fund 100.02 Elected Officials to 100.03. The Office Assistant now reflects a 0.4 position, which is shared with Finance 100.04. Fund 100.04 Finance: The increase in the Office Assistant reflects the addition of a 0.4 position, which is shared with CED 100.03. Fund 100,41 Parks &Recreation: The Parks Maintenance increase reflects the switch of an employee who was at step 4 of the IOUE 150 contract for an employee that is at step 10 of the IOUE 150 contract; a 27% difference in wages when comparing these two positions. A discussion ensued on what is reflected on 4010 pages for non -bargaining employees versus the amounts shown on 4090 sheets that reflect proposed increases that will go into effect FY 2016/17. Alderman Wimmer called for questions/comments from the Committee: Alderman Condon had none. Alderman Curry questioned the amount budgeted for salary adjustments. City Administrator Morefield provided a brief history on the introduction of the city's merit -based compensation system approved by the City Council for non -bargaining employees. He reported the CPI-U is .7% and the average increase budgeted for non -bargaining employees is 2.5%; some may be higher; some may be lower using the merit -based system. Alderman Curry opined the Council should be approving the overall amount not individual salaries within a budget. Alderman Curry said he is use to a corporate approach in determining salaries. A discussion on revenues and how they are determined each year was discussed. Alderman Curry is concerned that staff intentionally underestimates projected revenues. Alderman Condon stated it is not always best to use a corporate mentally with a government entity as they are not transferrable. In a corporate environment if a catastrophe occurs and money is not available, a corporation folds and that is on the owners yet the Council has a responsibility to continue to provide services to our residents. We should not diminish the fact that we are being conservative and will always be able to provide for our community. Finance Director Lynch explained to the Committee the amounts estimated for income and use taxes are provided by the State. For FY 2016/17, the State's estimate was $2.00/per capita under actual receipts. Director Lynch further explained video gaming just began and it was not know the city was going to receive over $250,000 in gaming revenue; drug asset forfeiture revenues are also unpredictable. Alderman Curry said the city has to do the best job they can in predicting revenues and that does not appear to be what is done, adding the state income is not going to be flat as shown in the budget. Director Lynch said the information comes directly from the State Municipal League who provides the city with the estimates for next year. Alderman Curry said he disagrees with the State's estimates. Further discussion ensued on Alderman Curry's questions and staff s explanations on the reasons for various expenditures and how the budgeted amounts are depicted on the detail sheets throughout several accounts. With no further questions from the Committee, Chairman Alderman Wimmer called for a motion on agenda item #4. Alderman Condon made a motion, seconded by Alderman Wimmer to forward the proposed Fiscal Year 2016/17 Budget to the full City Council for adoption at the Apri125th Annual City Council meeting. Voting Aye: Voting Nay: Absent: Motion carried. 5. Adjournment: Condon, Wimmer. Curry None Motion by Curry, seconded by Condon to adjourn the meeting at 6:50 PM. Voting Aye: Condon, Curry, Wimmer. Voting Nay: None Absent:None Motion carried. Reviewed and Approved: Alderman R. Wimmer, Chairman Date: 2016 3 Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us FINANCE AND PERSONNEL COMMITTEE AGENDA SUPPLEMENT TO: Chairman Wimmer Finance and Personnel Committee Members FROM: Douglas Martin, Director of Economic Development FOR: July 18, 2016 Finance and Personnel Committee Meeting RE: Consideration of Sale of Three -Acre City Property West of Dot Street and South of Illinois Route 120 to Facilitate Redevelopment of Site at the Northeast Corner of Ringwood Road and Illinois Route 120 ATT: 1. Location Map 2. Plat of Easement to Access City Three -Acre City Property 3. Proposed Site Plan overlayed on Aerial Photograph at northeast corner of Ringwood Road and Illinois Route 120 4. Proposed Site Plan at northeast corner of Ringwood Road and Illinois Route 120 5. Conceptual Site Renderings for redevelopment of site at northeast corner of Ringwood Road and Illinois Route 120 6. Property Appraisal of Three -Acre City site off of Dot Street completed in March 2016 by Harrison and Associates 7. Property Appraisal of McHenry Elementary District 15-owned property at Northeast corner of Ringwood Road and Illinois Route 120 completed in March 2016 by Harrison and Associates AGENDA ITEM SUMMARY: The Finance and Personnel Committee is being asked to consider a recommendation to the City Council to sell a three -acre City owned property, acquired as part of an annexation agreement with Meyer Material over a decade ago to facilitate the redevelopment of the property at the northeast corner of Ringwood Road and Illinois Route 120. BACKGROUND: The City acquired athree-acre site (see attached map) as part of an annexation agreement with Meyer Material more than a decade ago. The site is unimproved, located west of Dot Street, fib Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us accessed by an easement recorded in 2011 (see attached Plat of Easement). The site was intended to be utilized by the City for salt storage however since that time the City has not pursued use of the property and has not identified it for any other use. The property located at the northeast corner of Ringwood Road and Route 120 was formerly a fuel service station however has been vacant for numerous years. Its ownership remains under the umbrella of Graham Enterprises, which also owns and/or operates several fueling stations including three in the City of McHenry: recently rebranded Mobil (formerly Citgo at the northeast corner of Ramble Road and Elm; station located at the southwest corner of Crystal Lake Road and Bull Valley Road and the station located on the east side of Illinois Route 31-a few hundred feet north of the intersection at Route 31 and Charles Miller/Bull Valley Road. ANALYSIS: To facilitate the redevelopment of the site at Ringwood and Route 120 staff contacted District 15 who owns property adjacent to Graham's site to the east and north. In order for Graham to construct the new BP Prototype (conceptual rendering and site plans attached) an additional 2.76 acres of property is required. Director Martin and John Graham attended a District 15 Finance Committee meeting earlier this year and had a conceptual discussion to determine if District 15 would be amenable to selling additional property to Graham Enterprises. As part of that discussion District 15 stated their need for land to accommodate additional bus parking and/or a new track at Parkland School. Director Martin indicated the City owned a three -acre site a few hundred feet to the south and west of where school buses currently park on Dot Street. District 15 an interest in continuing the discussion about this property. Following the meeting Director Martin ordered appraisals completed by Frank Harrison, a MAI Certified Appraiser of the school property and city property. Both appraisals were funded by Graham Enterprises. Subsequently, John Graham had a conceptual site plan and building renderings completed to determine the additional land area required. Initially, the appraisal on the school site was based on approximately 76,000 square feet or 1.74 acres or land -primarily to the east of the corner and placed a value of $4.75/square400t or $363,000 for the 1.74 acre parcel. The City property was appraised at $1.74/square foot or a total of $75,000 for the three -acre site. After completing the site plan it was determined Graham Enterprises would need 2.76 acres or 120,226 square feet, leaving the school with approximately 1.90 acres directly south of the access drive to Parkland School off of Ringwood Road. Director Martin met with District 15 Superintendent Hoffman and Finance Director Mark Bertolozzi and discussed the conversation Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us with John Graham and all parties agreed to the following in concept subject to approval by the City Council, School District 15 Board and Graham Enterprises: • School would purchase three -acre City -owned property for appraised value ($75,000/$1.74/square400t) subject to sale of school property to Graham Enterprises; • Graham enterprises would purchase 2.76 acre -school property- including detention area for appraised value; ($4.75/square400t) or $571,072; • Proposal would be presented to City of McHenry Finance and Personnel Committee on July 18; • Proposal would be presented to District 15 Finance Committee on July 19; • Site would be developed in substantial conformance with site plan and renderings attached however limited engineering and architectural work has been completed but prototype and site plan are consistent with similar sites developed with this prototype; • All entitlements pertaining to site zoning and land development would be subject to approval by City and Illinois Department of Transportation and other approvals required -such as State Fire Marshall, etc. • Site would be redeveloped within next two years (anticipating market conditions, etc.) remained favorable. RECOMMENDATION: If the Finance and Personnel Committee concurs in concept with terms outlined it is recommended that staff be directed to work with District 15 and Graham Enterprises to formulate a written proposal/agreement, along with their respective attorneys and bring forth the proposal to the City Council following consideration and review by District 15 Finance Committee if District 15 and Graham Enterprises agree in concept to the aforementioned terms outlined. 3 C7iCit Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us Three -Acre City Site off of Dot Street (Easement to Site) , '• , 'AIII '. �{ OON .,t Easement 941 (long) X 30 �'. � Kt�u4 941' City Site I LI'IWI all y -ti. ; T;,VIP d w 4a 0 �t Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us PLAT OF EA�FMENT a�a�nw ='r�iti in �iT�nws ,tic. PLAT 0��'1�1�'�f` CFO/fi�'aEr.�.: _.mow ru.rv,.� r mS >d��t+r pyaf a 1,CR?, . x.�mr u tUeai µq a e.rt ¢_ns_vr. r r+' rr+P+r NIL SOMI.Q[Nr.1TC i I2K • hT.f N a.'7rJMA xann s.van� 3U' ACCESS £AS'£AffNT PM:d, Grnlcln rl'A LlY.; ).tip. h«ti 1a']!L NObKr h,IL%AJt eun� iKMAi SOIfY4nR tq4 aura t murru wr,i+2r {mapp �41rr�fN G- mAYn2, rgnal mf�'id' .rnr�.+ra r mrxr ww.� _`VI v YiaK O'twV/ fdMYd I.,11rf1 �� �� a:r Y Y W M •M1 =� L1tir�.l SVMMK. N{. ram ys.../ Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us Proposed Site Plan for Redevelopment of Ringwood Road and Illinois Route 120 L Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363111,2170 Fax: (815)363-2173 www.ci.mchemy.il.us Proposed Site Plan for Redevelopment of Ringwood Road and Illinois Route 120 20NING INFORMATION .n 7 Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.cl.mehenry.il.us Proposed Rendering of BP Prototype at Ringwood Road and Illinois Route 120 Associates, Inc. Frank E. Harrison, MAI State Certified -General -Illinois March 18, 2016 Mr. Douglas P. Martin Director of Economic Development City of McHenry 333 S. Green Street McHenry, IL 60050 Dear Mr. Martin: Land Use & Valuation Consultants Post Office Box 684 1601 North Route 47 Woodstock, Illinois 60098.0684 Telephone: (815) 338.3004 Cell Phone: (815) 382-2877 Fax: (815) 338.3387 email: appraise@mc.net In Re: Our File No. 11147-01 Dot Street Property As requested, I have inspected the 3-acre vacant indushial development site located at the west terminus of an access easement to Dot Street, west of Dot Street and south of Illinois Route 120, in McHenry, Illinois. The purpose of my inspection was to develop a market value opinion of the fee simple interest of that property as of March 1, 2016, the date of inspection of the subject property. Identification and Ownership Information The subject property is owned by the City of McHenry, which purchased it from Chicago Title Land Trust Company, Trust #53278, in 2011, using Trustee's Deed #2011R0025229. To my knowledge, there have been no transactions involving the subject property within the past three years. I am not aware of any offers to purchase the subject property, nor is the subject property currently listed for sale. The subject property is legally described as follows: That part of the Northwest Quarter of Section 28, Township 45 North, Range 8 East of the Third Principal Meridian, described as follows: Cornmencing at the intersection of Route 120 and Martin Road, at the Northwest corner of said Section 28; thence South 01 degrees 06 minutes 32 seconds West, a distance of 1,839.87 feet to a point that is 796.92 feet North of the Southwest corner of said Northwest Quarter; thence along a line that is parallel with the Southerly line of said Northwest Quarter (per Deed Document No. 2003R0082781), North 89 Mr. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 2 degrees 23 minutes 28 seconds East, a distance of 456.94 feet for a point of beginning, said point being on a line that is 188.71 feet Westerly from and parallel with the West line of a parcel, as surveyed (said West line is described in Deed Document 2000R0049019 as being 300.78 feet Westerly of, as measured at right angles, the West line of Lot 10 in Sherman Hills Industrial Subdivision); thence North 00 degrees 45 minutes 29 seconds West along said parallel line, a distance of 695.09 feet to Westerly extension of the Northerly line of a parcel of land to the East of the subject property (described in said Deed Document No. 2000R0049019); thence South 89 degrees 02 minutes 24 seconds East along said Westerly extension, a distance of 188.79 feet to the aforesaid West line of a parcel, as surveyed (said West line is Westerly of, as measured at right angles, the West line of Lot 10 in Sherman Hills Industrial Subdivision); thence South 00 degrees 45 minutes 29 seconds East along said West line of a parcel, as surveyed a distance of 689.92 feet to the aforesaid line that is 796.92 feet North of and parallel with the Southerly line of said Northwest Quarter (per Deed Document No. 2003R0082781); thence along said parallel line, South 89 degrees 23 minutes 28 seconds West, a distance of 188.71 feet to the point of beginning, all in McI-Iemy County, Illinois. The legal description above was taken fi•om Trustee's Deed #201 I R0025229, by which title to the subject property was obtained by the City of McHenry in 2011. For valuation purposes in this assignment, I have assumed that the land narratively described and visually portrayed on the exhibits in this report is an accurate representation of the subject property. The access easement to the subject property fiom Dot Street is legally described as follows: That part of the Northwest Quarter of Section 28, Township 45 North, Range 8 East of the Third Principal Meridian, described as follows: Beginning at the Northwest corner of a parcel of land described per Document No. 2000R0049019; thence North 89 degrees 02 minutes 24 seconds West along the Westerly extension of the Northerly line of said described parcel, a distance of 188.79 feet; thence North 00 degrees 45 minutes 29 seconds West, a distance of 30.01 feet to a line 30.00 feet Northerly of and parallel with a Northerly line of said described parcel; thence South 89 degrees 02 minutes 24 seconds East along said parallel line, a distance of 595.22 feet to a line parallel with a Northerly line of said described parcel; thence South 85 degrees 34 minutes 01 seconds East along said parallel line, a distance of 209.38 feet; thence South 77 degrees 27 minutes 30 seconds East, an approximate distance of 144.8 feet to the Westerly right-of-way line of Dot Street; thence South 43 degrees 08 minutes 07 seconds West along said Westerly right-of-way line, a distance of 7.76 feet to the Northeast corner of a parcel of land described per Document No. 2000R0066753; thence South 03 degrees 16 minutes 53 seconds East along said Westerly right-of-way line, a distance of 24.24 feet; thence North 77 degrees 27 minutes 30 seconds West, an approximate distance of 145.3 feet to the Northeasterly corner of said parcel described per Document No. 2000R0049019; thence North 85 degrees 34 minutes O1 seconds West along a Northerly line of said described parcel, a distance of ARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 3 206.34 feet; thence North 89 degrees 02 minutes 24 seconds West along a Northerly line of said described parcel, a distance of 404.62 feet to the point of beginning, all in McHenry County, Illinois. The above legal description of the access easement to the subject property from Dot Street was taken from a Plat of Easement prepared by Smith Engineering Consultants, Inc., revised May 30, 2006, identified as Job No. MEYE-060128-4, and recorded as Document No. 2011R0025230. For valuation purposes in this assignment, I have assumed that the land narratively described and visually portrayed on the exhibits in this report is an accurate representation of the access easement. Definitions Market value, as used in this report, is defined as the most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1) buyer and seller are typically motivated; 2) both parties are well-informed or well-advised, acting in what they consider their own best interest; 3) a reasonable time is allowed for exposure in the open market; 4) payment is made in cash or U.S. Dollars or in terms of financial arrangements comparable thereto; and 5) the price represents the normal consideration for the property sold, unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. Fee simple interest, as used in this report, is defined as absohrte ownership, unencumbered by any other interest or estate, subject only to the governmental powers of eminent domain, escheat, police power, and taxation. Scope of Work and Intended Use of the Appraisal This assignment included an inspection of the subject property and its neighborhood, collection of factual information relative to the subject property, preparation of a highest and best use analysis of the subject property, accumulation of market data to allow development of the sales comparison approach, development of the sales comparison approach and reconciliation of its findings into a market value opinion for the subject property, and preparation of this appraisal report. The subject property is vacant land. Accordingly, the only meaningful approach to value is the sales comparison approach, which has been developed in its traditional mariner. The only limitations to development of the sales comparison approach are limitations in available market data. The extent of the data collection process used in this assignment will be addressed subsequently in this appraisal report. There are no hypothetical conditions or extraordinary assumptions associated with this assignment. There is no personal property, business enterprise value, or going concern value associated with this assignment. HARRISON � Associates, Inc. .Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 4 It is my understanding that the intended use of this appraisal is by my client in this matter, the City of McHenry, in negotiating a property exchange with School District 15, relative to land owned by School District 15. The appraisal and appraisal report were ordered by Douglas P. Martin, the Director of Economic Development for the City of McHenry, on behalf of the City of McHenry. To the best of my knowledge, the appraisal and appraisal report conform to the valuation and report writing standards of the Uniform Standards of Professional Appraisal Practice (USPAP). This letter is intended to be a restricted appraisal report, presented in a narrative format. The use of this restricted appraisal report is limited to the City of McHenry for their use in negotiating the exchange of real estate between the City of McHenry and School District 15, Neighborhood Overview The subject property is located on the floor of a former gravel pit, located on the south and southwest sides of Illinois Route 120, just west of Ringwood Road. Parts of the neighborhood are contained in several municipalities, including McHenry, McCullom Lake, Wonder Lake, and Bull Valley; the balance of the neighborhood is located in unincorporated McHenry County. The boundaries of the neighborhood are Illinois Route 120 on the north, Draper and Curran Roads on the east, Bull Valley Road on the south, and Ridge Road on the west. The subject property is in McHenry. Most of the uses in the neighborhood are industrial, mining, or residential uses. The industrial uses are concentrated in a small area that includes, and surrounds, the subject property. Although located off of Illinois Route 120, this is a secondary or tertiary industrial location because it is on the floor of a former gravel operation. At the present time, Dot Street and Hill Street, and the easement between Dot Street and the subject property, are entrances into the sand and gravel operation, which is ongoing further west of the industrial areas. Meyer Material is the largest landowner in the area. Their mining operations extend almost entirely along the north, the south, and the southwest sides of Illinois Route 120, between Ringwood Road and Ridge Road. Their entire operation is contained within the City of McHenry. The only exceptions to Meyer's use along Route 120 is the Valley View School, and two small residential tracts. Most of the rest of the uses in the neighborhood axe residential uses. Virtually all of the residential uses are located in the south half of the neighborhood, south of the Meyer mining operation. Some of these are low -density subdivisions in McHenry while others are low -density subdivisions in unincorporated McHenry County. Still others are low -density single-family residences constructed on small acreage, unsubdivided tracts, including properties north and west of Draper Road. More intense, and more dense, single-family residential developments occur along the east side of Curran Road in the southeast portion of the neighborhood. The most significant of these developments is Shamrock Farms, which extends south to Bull Valley Road. ARRISON � Associates, Inc. Or. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 5 NEIGHBORHOOD SUMMARY, cont'd. Large tracts of undeveloped land are currently being farmed, mostly with row crops. They are being fanned because development has not yet re -commenced in the subject neighborhood, and they will probably continue to be farmed for several more years. The primary motivations of ongoing farming are the favorable treatment afforded farmland from a real estate tax point of view and the recent high commodity prices. The uses immediately surounding the subject property include the offices and service garage of Meyer Material adjacent to the north, Miller Formless adjacent to the east, and components of the gravel pit (both depleted and operational) adjacent to the south and west. The primary trend in the neighborhood is continuation of existing uses for those properties that are improved and developed to their highest and best use. This trend includes the residential properties in the neighborhood as well as the industrial properties in the vicinity of the subject property. Another evident trend in the neighborhood is the ongoing sand and gravel mining that is taking place on the Meyer Material holdings. This operation will continue, primarily moving from east to west, until the sand and gravel resources are depleted. I do not anticipate depletion of the sand and gravel resources to occur within the foreseeable future. These trends should continue into the foreseeable future. The mining trends will continue until depletion occurs; the infill residential development should continue as long as there are available vacant sites; the _ development of new housing units in the existing subdivisions will probably continue for several more years. The utilities serving the district include natural gas, telephone, electricity, and cable television. As a general rule, properties north and west of Draper Road, including properties in McHenry and properties in unincorporated McHenry County, are not availed of city water and sewer, and use private septic systems and private wells in conjunction with development. Zoning in the neighborhood is consistent with use. A variety of zoning exists throughout the neighborhood. Zoning in McHenry is controlled by McHenry; zoning in the unincorporated areas is controlled by McHenry County. When properties are annexed into McHenry, zoning changes that accompany the annexations are usually consistent with McHenry's comprehensive plan. No significant zoning changes are anticipated to occur within the foreseeable future. The competitive market consists of other industrial developments in McI-Iemy. These include the industrial and business parks along Route 31 on the south side of McHenry and the industrial park along Orleans Street north of Route 120. The comparable market for properties such as the subject property includes not only industrial development sites and properties in and around McHenry, but several other areas throughout the subject property's market area including other communities in McHenry County, communities in central and western Lake County, and communities in central and eastern Kane County, between Route 47 and the Fox River. These were the areas investigated for comparable market data in the approaches to value. HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 6 All things considered, the subject's district is an industrial neighborhood on the west side of McHenry. Most types of property meet with continued acceptance in open market situations, depending usually on pricing. Factors that affect demand for industrial sites in the neighborhood include access, lack of water and sewer, and proximity to a major sand and gravel operation. The neighborhood should retain its character in the foreseeable future. Subject Property Data Location West terminus easement to Dot Street Frontage 188.79 feet on south side of easement right -of --way Depth 689.92 feet (east line); 695.09 feet (west line) Shape Rectangular Area Content 13Q680 square feet (3 acres), more or less, according to Plat of Easement, assumed to be correct; subject property portrayed on Land Plat and Plat. of Easement exhibits at end of report Topography Near level to sloping; non -wooded; high point along south property line; low point in northeast corner of property; 30-foot elevation variation; well - drained, with slope and drainage flow generally following natural contours of the land Access Asphalt- and gravel -surfaced ship of land extending from west line of Dot Street across frontage on subject property to pit entrance; 30-foot strip of land Easements Access easement only easement of which I am aware; no title report furnished for analysis; for purposes of this assignment, I have assumed that there are no negative easements affecting the subject property Encroachments No encroachments noted during inspection, or shown on Plat of Easement; for purposes of this assignment, I have assumed there are no encroachments affecting subject property Floodplain FEMA Community Panel #17111CO205J; effective 11/16/2006; Zone-X, which is a low -risk flood zone that is not subject to flooding Soils 100%weh-drained, upland soil types, mostly #865 (Pits; Gravel) Wetlands By analysis of wetlands maps I have concluded that there are no NWI or McHemy County ADID wetlands on the subject property ARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 7 Utilities Electricity, gas, and telephone; city water and city sewer not available, nor anticipated to become available Environmental Factors Other than proximity to sand and gravel operation, there were no negative environmental factors noted during inspection; no environmental studies or assessments furnished for analysis; for purposes of this assignment, I have assumed there are no negative environmental factors affecting subject property Zoning I-1 —Industrial —City of McHemy; zoning is appropriate for the subject property and is consistent with surrounding zoning; there is no reasonable probability of rezoning Tax ID Number 09-28-151-026 2014 Taxes None; exempt Assessed Valise No assessed value; property is exempt from taxation Improvements None —vacant land Highest and Best Use The highest and best use of the subject property is ultimate low intensity industrial development, when real estate market conditions have stabilized to the point where such development is economically justifiable. Market Data There have been very few vacant indush'ial development sites anywhere in McHenry County that have sold over the past several yearns. There has been even less new industrial development, regardless of location. The most desirable industrial development sites are those in modem industrial and business parks, those with water and sewer availability, those with good access and exposure, and those with no physical limitations. The least desirable industrial development sites are those which do not have one or more desirable characteristics. There have only been 16 vacant industrial development site sales tluoughout all of McHem'y County between 2013 and the date of value in this assignment. Seven occurred in 2013, six occurred in 2014, and three occurred in 2015. Six of the sales were substantially larger than the subject property and two were substantially smaller; I eliminated those sales from consideration in this sales comparison approach. One sale that I eliminated was between related parties. Two other sales were eliminated fiom consideration because of their remote, rural locations (Richmond and Ringwood), one sale was eliminated from consideration because it consisted of several non-contiguous lots, and one sale was eliminated from consideration because it was purchased (reportedly at a premium) from an adjacent property owner. However I also included ARRISON � Associates, Inc. Or. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 8 a sale in McHenry that occurred in 2012 since its physical characteristics, particularly its access, were so similar to those of the subject property. The following sales represent those sales that I concluded were the most comparable to the subject site. Each has some degree of comparability, albeit not a particularly high degree of comparability, to the subject property. A summary of each sale is presented below and on the following pages. Additional information on each sale is retained in my file. The sales are presented chronologically, starting with the oldest. A Sale Map has been prepared as an exhibit at the end of this appraisal report. Sale #1 Location North side Bull Valley Road, west of Illinois Route 31, McHemy, Illinois Sale Date May 2012 Sale Price $1095000 Buyer/Seller Dearborn Street Holdings, LLC — Series 5 Rockford to Brian Blanchard Deed Data Special Warranty Deed #2012R0025661 (McHemy County) Site Size 5.22 acres, more or less (county records) Zoning I-1 —Industrial — McHenry Water/Sewer Not immediately available Topography Irregular Access 20-foot strip of land from Bull Valley Road Improvements : Old pole barn that was non-contributory to value Unit Price $20,881 per acre Comments This sale was an REO transaction. Adjustments This sale required an upward adjustment because it was an REO transaction. Adjusted Price: $22,969 per acre Sale #2 Location East side Duncan Place, about 350 feet south of McConnell Road, Woodstock, Illinois Sale Date April 2013 Sale Price $115,000 Buyer/Seller Harvard State Bank, Trust #731 to Richard A. Lindner Deed Data Trustee's Deed #2013R0021835 (McHenry County) Site Size 2.60 acres, more or less (real estate transfer declaration and assessor records) Zoning M1 — Light Manufacturing District —Woodstock Water/Sewer Available Topography Near level Access Direct street access on Duncan Place Improvements : None — vacant land Unit Price $44,231 per acre ARRISON Associates, Inc. Or. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 9 Adjustments This sale required downward adjustments for its location, its topography, its access, and for the availability of water and sewer. Adjusted Price: $26,539 per acre Sale #3 Location West side Trakk Lane, about 500 feet south of Rail Drive, Woodstock, Illinois Sale Date June 2013 Sale Price $25,000 Buyer/Seller Talmer Bank and Trust to Multitech Metal Forming, LLC Deed Data Special Warranty Deed #2013R0031426 (McHenry County) Site Size 1.01 acres, more or less (real estate transfer declaration) Zoning I -I —Light Industrial —McHenry County Water/Sewer Not available Topography Near level Access Direct street access on Trakk Lane Improvements : None — vacant land Unit Price $24,752 per acre Comments This sale was an REO transaction. Adjustments This sale required an upward adjustment because it was an REO transaction; it required downward adjustments for its location, its topography, and its access. Adjusted Price: $19,059 per acre Sale #4 Location West side Oak Drive, north of Orleans Street, McHenry, Illinois Sale Date December 2014 Sale Price $82,500 Buyer/Seller Graciela Dorado to Vestergaard Company, Inc. Deed Data Warranty Deed #2014R0042231 (McHenry County) Site Size 1.882 acres, more or less (real estate transfer declaration) Zoning I-1 —Industrial — McHenry Water/Sewer Available Topography Sloping and mostly wooded Access Direct street access on Oak Drive Improvements : None — vacant land Unit Price $43,836 per acre Comments This sale was a short sale. Adjustments This sale required an upward adjustment because it was a short sale; it required downward adjustments for its location, its topography, its access, and for the availability of water and sewer. Adjusted Price: $31,343 per acre HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 10 In analyzing these sales, I considered several elements of comparison, including sale conditions, market conditions, location, topographical features, access, and utility availability. The sales were reduced to an appropriate unit price for comparison to the subject property. The appropriate unit of comparison is sale price per acre. • Sale #2 involved the apparent arm length transfer of fee simple interest, and was not adjusted for sale conditions. However, Sales 41 and #3 were REO transactions, and Sale #4 was a short sale, all of which typically sell at a discount. I adjusted Sales 41, #3 and #4 upward for sale conditions. • All of the sales occurred under market conditions equivalent to those in effect on the date of value for commercial development sites. All were annexed, with commercial zoning in place at the time of sale, and with water and sewer available. • The location of Sale #1 was similar to the location of the subject property, and was not adjusted for that factor. Sales #2, #3 and 44 were all located in industrial parks, albeit industrial parks in secondary locations. I adjusted Sales #2, #3 and #4 downward by 10% for their superior locations. • The topography of the subject property is quite irregular, and would require leveling prior being able to be developed. The topography of Sale 41 was similar to the topography on the subject property, and it was not adjusted for this factor. Sales 42 and 43 were near level with no negative topographical features; I adjusted Sales #2 and #3 downward by 10% for this factor. Although Sale #4 was near level to sloping, it was wooded, and would have had to be cleared prior to any development. I adjusted Sale 44 downward by 5% for its slightly superior topography. The subject property has access by way of a 30-foot easement to Dot Street. Sale #I is similar to the subject property in that it has access by way of a 20-foot strip of land to Bull Valley Road. Sales 42, #3 and #4, however, were all superior to the subject property because they had direct road frontage on a street. I adjusted Sales 42, 43 and #4 downward by 10% for this factor. Water and sewer are not available to the subject property, or to Sales 41 and 43. These utilities, however, are available to Sales #2 and #4, and I adjusted them downward by 10% for this factor. Reconciliation and Conclusion —Subject Property In developing my final opinion of market value of the subject property in this matter, I considered all of the sales, the degree of comparability of each sale to the subject property, the range of unit prices, and the current market conditions for industrial development sites in southeast McHenry County. By reason of my analysis of the market data gathered during my investigation, tempered by my judgment and experience, I have formed the opinion that market value of the fee simple interest of the subject property was, as of March 1, 2016, measured in the HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 11 amount of $25,000 per acre. Based on the 3 acres contained in the subject property, the resulting value of the subject property at the reconciled unit price is $75,000, Exposure Time Exposure time is defined as the estimated length of time the property 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. Given my observations relative to this property, I have concluded that if the property had been listed at a reasonable price, had been professionally marketed, and had been given reasonable and sufficient exposure to the secondary industrial development site market in McHenry, it would have been on the market for approximately a 24-month period of time in order to have been sold at or near the appraised value. Please let me know if I can be of any further assistance on this matter. r truly yours Frank E. Harrison, #553,000005 (Illinois) Expires 9/30/17 FEH:kah Attachments Land Plat Plat of Easement Sale Map Limiting Conditions and Assumptions Certification HARRISON � Associates, Inc. Or. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 12 LAND PLAT HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 13 AT OF EASEMENT PLAT OF AREA: B 3.00_ ACRES �� lwuti M. i,CAW u ty,raa o.. n e:e &f3 &AAM EMENT ACCESS EASEMENT NILL STREET m- ARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 14 HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 15 LIMITING CONDITIONS AND ASSUMPTIONS his appraisal is expressly subject to the following: I. Liability. Our liability is limited to the client only. There is no accountability, obligation, or liability to any third party. If this report is placed in the hands of anyone other than client, the client shall make that party aware of all limiting conditions and assumptions of the assignment. We are in no way responsible for any costs incurred to discover or correct any deficiencies of any type present in the property - physical, financial, and/or legal. Our liability extends only to the stated client, and not to subsequent parties or users of the report. 2. Copies, Publication, Distribution, Use of Report. Possession of this report does not carry with it the right of publication or reproduction, nor may an original or copy of the report be used for any purpose whatsoever by anyone except the client without the prior written consent of the appraiser and the client. Out -of -context quoting from and partial reprinting of this appraisal report are expressly prohibited. The omission or change of any part of this appraisal report without our written authorization invalidates the entire appraisal. This appraisal report must be considered and used only as a unit. No part is to be used without the whole report, and it becomes invalid if any part is separated from the whole, Please note that the report is copyrighted. 3. Report Distribution. No portion of this report (especially any conclusions of value, the identity of the appraisers or the Harrison firm, or any reference to the Appraisal Institute or to any of its designations), shall be distributed to the sales media, news media, or any other public means of communication without our prior written consent and approval. 4. Confidentiality. All conclusions and opinions as set forth in the report were prepared by the appraisers whose signatures appear on the appraisal report, unless otherwise indicated. We may not divulge the material (evaluation) contents of the report, analytical findings or conclusions, or give a copy of the report to anyone other than the client or a designee as specified in writing except as may be required by the Appraisal Institute as they may request in confidence for ethics enforcement, or by a court of law or body with the power of subpoena. 5. Information Used. We believe that information furnished by others is reliable, but we give no warranty for its accuracy. 6. Testimony, Consulting, Completion of Contract for Appraisal Service. The contract for appraisal, consulting or analytical service is fulfilled and the total fee is payable upon completion of the report, unless other arrangements have been made. We will appear and/or give testimony in court in connecting with this appraisal on request if we receive adequate advance notice in order to make required preparations and scheduling arrangements, We will specify and make charges in connection with pretrial hearings, conferences, and court testimony in accordance with our usual practice. If testimony or deposition is required because of any subpoena, the client shall be responsible for any additional time, fees, and charges regardless of issuing party. 7. Exhibits. We assume that all engineering studies are correct. The maps, sketches, photographs, and other illustrative materials in this report are included only to help the reader visualize the property. 8. Legal and Title Considerations. We assume no responsibility for the legal description provided or for matters pertaining to legal and title considerations. We assume that title to the property is good and marketable unless otherwise noted. We assume that the use of the land and improvements is confined within the boundaries of the property described and that there is no encroachment or trespass unless noted in the report. 9. Liens and Encumbrances. We appraised the property free and clear of any and all liens or encumbrances unless otherwise stated. 10. Ownership and Management. We assume responsible ownership and competent management. 1 I. Hidden Conditions. We have inspected as far as possible, by observation, the improvements, However, it was not possible to personally observe hidden structural components. We have not critically inspected mechanical components within the improvements and no representations are made as to these matters unless specifically stated and considered in the report. We assume that there are no hidden or unapparent conditions of the property, subsoil, or structures that render it more or less valuable. We assume no responsibility for such conditions or for obtaining the engineering studies that may be required to discover them. HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 16 LIMITING CONDITIONS AND ASSUMPTIONS, cant it. 12. Regulatory and Legal Compliance. We assume that the property is in full compliance with all applicable federal, state, and local environmental and governmental regulations and laws unless the lack of compliance is stated, described, and considered in the report. We assume that all licenses, certificates of occupancy, consents, and other legislative or administrative authority from any local, state, or national government or private entity or organization have been or can be obtained or renewed for any use on which the value estimated contained in this report is based. 13. Component Values. Any allocation of the total value estimated in this report between the land and the improvements applies only under the stated program of use. The separate values allocated to the land and improvements must not be used in conjunction with any other appraisal and are invalid if so used. Any value estimates provided in the report apply to the entire property, and any proration or division of the total into fractional interests will invalidate the value estimate unless such proration or division of interests has been stated in the report. 14. Dollar Values and Purchasing Power. The market value estimated, and the costs used, are as of the date of the estimate of value. All dollar amounts are based on the purchasing power and price of the U. S. dollar as of the date of the value estimate. 15, Inclusions. Furnishings, fixtures and equipment (FF&E) or personal property or business operations except as specifically indicated and typically considered as a part of real estate, have been disregarded with only the real estate being considered in the value estimate, unless otherwise stated. 16. Fee. The fee for this appraisal is for the service rendered and not for the time spent on the physical report or the physical report itself. 17. Authentic Copies. 'file authentic copies of this report are signed in blue ink and have a seal affixed over the signature on the left side of the letter of transmittal, and on the left side of the certification page. Any copy that does not have the above is unauthorized and may have been altered. l8. Insulation and Toxic Materials. In this appraisal assignment, unless otherwise stated in the report, we did not observe any potentially hazardous material used in the construction or maintenance of the building and/or the presence of toxic waste. We do not have any knowledge of the existence of such materials on or in the property. However, we are not qualified to detect such substances. The existence of any potentially hazardous waste material may have an effect on the value of the property. We urge the client to retain an expert in this field if the client believes it is necessary or appropriate. If such hazardous material is present, the value of the property may be adversely affected and re -appraisal at additional cost may be necessary. 19. Subsequent Modifications. We reserve the right to alter statements, analyses, conclusions, or any value estimates in the appraisal if there becomes known to us facts pertinent to the appraisal process which were unknown when the report was prepared. 20. ADA. The Americans with Disabilities Act (ADA) became effective January 26, 1992. We have not made a specific compliance survey and analysis of this property to determine whether or not it is in conformity with the various detailed requirements of the ADA. It is possible that a compliance survey of the property together with a detailed analyses of the requirements of the ADA could reveal that the property is not in compliance with one or more of the requirements of the Act. If so, this fact could have a negative effect upon the value of the property. Since we have no direct evidence relating to this issue, we did not consider possible non-compliance with the requirements of ADA in estimating the value of the property. HARRISON � Associates, Inc. Or. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 17 CERTIFICATION I certify that, to the best of my knowledge and belief: The statements of fact contained in this report are true and correct. 2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. 3. I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. 4. I have performed no services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 6. My engagement in this assignment was not contingent upon developing or reporting predetermined results. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 8. The reported analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Code of Professional Ethics & Standards of Professional Appraisal Practice of the Appraisal Institute. 9. The reported analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. 10. I have made a personal inspection of the property that is the subject of this report. 11. No one provided significant real property appraisal assistance to the person signing this certification. 12. The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-01, Dot Street Property, March 18, 2016, Page 18 CERTIFICATION, cont'd. 13. As of the date of this report, I have completed the continuing education program of the Appraisal Institute. 1 I am currently a Certified General Real Estate Appraiser in the State of Illinois. Frank E. Harrison, MAI #553.000005 (Illinois) Expires 9/30/17 HARRISON � Associates, Inc. Inc. Frank E. Harrison, MAI State Certified -General -Illinois March 21, 2016 Mr. Douglas P. Martin Director of Economic Development City of McHenry 333 S. Green Street McHenry, IL 60050 Dear Mr. Martin: Land Use &Valuation Consultants Post Office Box 684 1601 North Route 47 Woodstock, Illinois 6009&0684 Telephone: (815) 338.3004 Celt Phone: (815) 382.2877 Fax: (815) 338-3387 email: appraise@mc.net In Re: Our File No. 11147-02 Route 120 Property As requested, I have inspected the 1.7563-acre vacant commercial development site located on the north side of Elm Street (Illinois Route 120), about 320 feet east of its junction with Ringwood Road, in McHenry, Illinois. The purpose of my inspection was to develop a market value opinion of the fee simple interest of that property as of March 1, 2016, the date of inspection of the subject property. Identification and Ownership Information The subject property is owned by McHenry Community Consolidated School District 15, which purchased it, with an adjacent land holding, in 2001 fiom Amoco Oil Company using Special Warranty Deed #2001R0001714. To my knowledge, there have been no transactions involving the subject property within the past three years. I am not aware of any offers to purchase the subject property, nor is the subject property currently listed for sale. No legal description of the subject property was provided. For valuation purposes in this assignment, I have assumed that the land narratively described and visually portrayed on the exhibits in this report is an accurate representation of the subject property. However, I reserve the right to re -analyze my findings and conclusions should I subsequently be provided with a legal description and/or plat of survey that shows the subject property to be significantly different than what I have appraised in this assignment. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 2 Definitions Market value, as used in this report, is defined as the most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1) buyer and seller are typically motivated; 2) both parties are well-informed or well-advised, acting in what they consider their own best interest; 3) a reasonable time is allowed for exposure in the open market; 4) payment is made in cash or U.S. Dollars or in terms of financial arrangements comparable thereto; and 5) the price represents the normal consideration for the property sold, unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. Fee simple interest, as used in this report, is defined as absolute ownership, unencumbered by any other interest or estate, subject only to the governmental powers of eminent domain, escheat, police power, and taxation. Scope of Work and Intended Use of the Appraisal This assignment included an inspection of the subject property and its neighborhood, collection of factual information relative to the subject property, preparation of a highest and best use analysis of the subject property, accumulation of market data to allow development of the sales comparison approach, development of the sales comparison approach and reconciliation of its findings into a market value opinion for the subject property, and preparation of this appraisal report. The subject property is vacant land. Accordingly, the only meaningful approach to value is the sales comparison approach, which has been developed in its traditional manner. The only limitations to development of the sales comparison approach are limitations in available market data. The extent of the data collection process used in this assignment will be addressed subsequently in this appraisal report. There are no hypothetical conditions or extraordinary assumptions associated with this assignment. There is no personal property, business enterprise value, or going concern value associated with this assignment. It is my understanding that the intended use of this appraisal is by my client in this matter, the City of McHeiuy, in negotiating a property exchange with School District 15, the owners of the subject property. The appraisal and appraisal report were ordered by Douglas P. Martin, the Director of Economic Development for the City of McHenry, on behalf of the City of McHenry. To the best of my knowledge, the appraisal and appraisal report conform to the valuation and report writing standards of the Uniform Standards of Professional Appraisal Practice (USPAP). This letter is intended to be a restricted appraisal report, presented in a narrative format. The use of this restricted appraisal report is limited to the City of McHenry for their use in negotiating the exchange of real estate between the City of McHenry and School District 15. HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 3 Neighborhood Overview The subject s neighborhood is a heterogeneous district in the west -central part of McHenry. Although the east and central portions of the neighborhood are almost fully developed; there are several undeveloped tracts of land in the west portion of the neighborhood. Uses in the neighborhood include commercial, industrial, residential, and special purposes. The commercial properties occur primarily in the Route 120 corridor. In the west part of the neighborhood, most of the uses along Route 120 are office uses. Some were developed as offices and others are former single-family residences that have been converted into offices. In the central and east portions of the Route 120 corridor, the uses are more commercial, including gas stations, banks, automobile -oriented uses, stores, and shops. Industrial uses occur in the east and west portions of the neighborhood. In the east portion of the neighborhood, they occur in the McHenry City Center Business Park. In the west portion of the neighborhood, they include a self -storage project, the Meyer Material sand and gravel operation, and several small industrial buildings in the depleted portion of the Meyer pit. Residential properties are located north and south of the non-residential properties that front on Route 120. Most of these are in the Lakeland Park and Lakeland Shores subdivisions, which are relatively affordable, vintage subdivisions. These subdivisions are virtually 100% built -out and developed with detached single-family residences. Special purpose properties in the neighborhood include a railroad right-of-way, several parks owned by the City of McHenry, the Zion Lutheran school, church, and pre-school, and the Parkland Junior High School. Properties surrounding the subject property include an office and office condominium complex adjacent to the east, undeveloped land that extends to the Parkland Junior High School adjacent to the north, a former Amoco gas station that has been closed for many years adjacent to the west, and undeveloped land across Route 120 to the south. Zoning is controlled by the City of McHemy. Water and sewer are available to properties in McHenry. The primary tend evident in the neighborhood is continuation of current uses for those properties that represent the highest and best use. A relatively minor trend is the occasional rehabilitation of older properties. At times, such a property is acquired, improvements are demolished, and the sites are redeveloped. Very little new development is occurring, primarily because of the lack of available vacant sites that can be developed. All things considered, the subject's neighborhood is a heterogeneous neighborhood in west - central McHemy that consists of a variety of property types. The subject's neighborhood should continue to maintain its character as it becomes more stable over time. Subject Property Data Location North side Elm Sheet (Illinois Route 120), about 320 feet east of Ringwood Road ARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 4 Frontage 306.01 feet on north side of Elm Street Depth About 250 feet uniform depth, north -to -south Shape Parallelogram Area Content 76,502.50 square feet (1.7563 acres), more or less, according to appraiser calculations, assmned to be correct; subject property portrayed on Land Plat exhibit at end of report Topography Near level; at grade; mostly wooded; negligible elevation vatiation; drained, with with slope and drainage flow generally following natural contours of the land Access Four -lane with mountable median; state highway; runs in east/west direction; 120-foot right-of-way; some concrete curbs and gutters; no sidewalks or street lights; above -ground electric and telephone; 2013 IDOT traffic count — 19,400 vehicles per day Easements Utility easements assumed to exist along Elm Street and on the subject property, as appropriate; no title report provided for analysis; for purposes of this assignment, I have assumed that there are no negative easements affecting the subject property Encroachments No encroachments noted during inspection; no plat of survey fiirnished for analysis; for purposes of this assignment, I have assumed there are no encroachments affecting subject property Floodplain FEMA Community Panel #17111CO206J; effective 11/16/2006; Zone-X, which is a low -risk flood Zone that is not subject to flooding Soils About 25%wet-drained, upland soil types, including #148B (Proctor Silt Loam) and #327B (Fox Silt Loam); 75%balance poorly -drained, lowland soil types, mostly 4153A (Pella Silty Clay Loam) Wetlands By analysis of wetlands maps I have concluded that there are no NWI or McHenry County ADID wetlands on the subject property Utilities Electricity, gas, telephone, city water, and city sewer Environmental Factors No negative environmental factors noted during inspection; no environmental studies or assessments furnished for analysis; for purposes of this assignment, I have assumed there are no negative environmental factors affecting subject property ARRISON � Associates, Inc. Or. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 5 Zoning C-2 — Neighborhood Commercial — City of McHenry; zoning is appropriate for the subject property and is consistent with surrounding zoning; there is no reasonable probability of rezoning Tax ID Number Part of 09-28-251-016 2014 Taxes one; exempt Assessed value No assessed value; property is exempt from taxation Improvements None —vacant land Highest and Best Use The highest and best use of the subject property is ultimate commercial development, when real estate market conditions have stabilized to the point where such development is economically j ustifiable. Market Data There have been very few vacant commercial development sites in the size range of the subject property that have sold over the past several years. Most of those that I encountered were either significantly larger or smaller than the subject property, were shopping center outlots, were assemblages for drug stores, or were located at major highway intersections controlled by traffic lights. None of these sales were comparable to the subject site. I extended the search back between 2013 and the date of value in this assignment. Any sales that occurred prior to 2013 were, in my opinion, not comparable because they occurred under significantly different market conditions. I was not able to identify any comparable sales in McHenry. Consequently, it was necessary to expand the search to ultimately include all of the communities in McHenry County. I concluded that the communities in northeast McHenry County (including Richmond and Spring Grove), north -central McHenry County (Hebron), northwest McHenry County (Harvard), and southwest McHenry County (Marengo) were too remote to be considered comparable to the subject property, and had locations that were not comparable to the subject property. Finally, I also excluded from consideration sales that were not annexed into a community at the time of sale, sales that were not zoned commercially at the time of sale, and sales where water and sewer were not available for development. The following sales represent those sales that I concluded were the most comparable to the subject site. Each has some degree of comparability to the subject property. A summary of each sale is presented on the following pages. Additional information on each sale is retained in my file. The sales are presented chronologically, starting with the oldest. A Sale Map has been prepared as an exhibit at the end of this appraisal report. HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 6 Sale #1 Location South side Alexandra Boulevard, about 360 feet west of Carlemont Drive, Crystal Lake, Illinois Legal Lot 1, Kuper's Business Park Second Resubdivision Sale Date September 2013 Sale Price $500,000 Buyer/Seller PB and J XXXII, LLC to Sand Hupreet Property, LLC Deed Data Special Warranty Deed #2013R0044639 (McHenry County) Site Size 102,485 square feet, more or less (assessor records) Zoning B2/PUD — General Commercial/Planned Unit Development — Crystal Lake Water/Sewer Available Unit Price $4.88 per square foot Comments This sale was an REO transaction. The 2013 IDOT traffic count along Alexandra Boulevard was 2,650 vehicles per day. After the sale, this property was developed with a Kids `R' Kids day care center. Adjustments This sale required upward adjustments because it was an REO transaction and for its inferior location. Adjusted Price: $5.91 per square foot Sale #2 Location North of Algonquin Road and east of Randall Road, Lake in the Hills, Illinois Legal Lot 2, Restart Lake in the Hills Subdivision Sale Date February 2015 Sale Price $383,234 Buyer/Seller Restart Lake in the Hills, LLC to Children's Medical Properties, LLC Deed Data Special Warranty Deed #2015R0005096 (McHenry County) Site Size 98,228 square feet, more or less (subdivision plan) Zoning B-3-C — Business — General — Conditional Use — Lake in the Hills Water/Sewer Available Unit Price $3.90 per square foot Comments The 2013 IDOT traffic counts were 26,300 vehicles per day along Algonquin Road and 40,800 vehicles per day along Randall Road. However, the subject property did not front on, or have access to, either of these streets. Adjustments This sale required an upward adjustment for its inferior location. Adjusted Price: $4.29 per square foot Sale #3 Location Southeast corner Illinois Route 47 and Rainsford Drive, Huntley, Illinois Legal Lot 6, Rosati's Subdivision Sale Date June 2015 HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 7 Sale Price $411,173 Buyer/Seller First Merit Bank to Huntley Real Estate, LLC Deed Data Quit Claim Deed 42015R0024353 (McHenry County) Site Size 80,000 square feet, more or less (assessor records) Zoning 133 — Shopping Center District — Huntley Water/Sewer Available Unit Price $5.14 per square foot Comments This sale was an REO transaction. The 2013 IDOT traffic count along Route 47 was 18,400 vehicles per day. Reportedly, this property was purchased to be developed with a Dunkin' Donuts restaurant. Adjustments This sale required an upward adjustment because it was an REO transaction; it required a downward adjustment for its corner configuration. Adjusted Price: $5.09 per square foot Sale #4 Location Southwest side State Road (Illinois Route 176), and southeast side Newport Court, Island Lake, Illinois Legal Lot 2, Fox River Shores Commercial Unit 4 Sale Date September 2015 Sale Price $2205000 Buyer/Seller Gateway Community Bank to Lake Immediate Care & Clinic, SC Deed Data Special Warranty Deed #2015R0036904 (McHenry County) Site Size 92,725.69 square feet, more or less (appraisal) Zoning B-1/SU — General Business/Special Use — Island Lake Water/Sewer Available Unit Price $2.37 per square foot Comments This sale was an REO transaction. The 2013 IDOT traffic count along State Road was 20,600 vehicles per day. Although the site fronted on Route 176, it did not have access to Route 176. Rather, access was over an easement off of Newport Court. Reportedly, this property was acquired to be developed with a medical office building. Adjustments This sale required upward adjustments because it was an REO transaction and for its inferior access. Adjusted Price: $3.26 per square foot Sale #5 Location West side Vine Street, across fiom Joan Road, Huntley, Illinois Legal Lots 8 and 9, A.W. Garlieb's Subdivision Sale Date October 2015 Sale Price $1955000 Buyer/Seller Sandra L. Wright and John M. and Jacqueline A. Gent to Visionary Properties IL, LLC Deed Data Warranty Deeds #2015R0040196 and #2015R0040197 (McHenry County) HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 8 Site Size 42,560 square feet, more or less (appraiser calculations) Zoning B-3 — Shopping Center Business District — Huntley Water/Sewer Available Unit Price $4.58 per square foot Comments There was no traffic count on Vine Street, which is located just west of Illinois Route 47. The 2013 IDOT traffic count along Route 47 was 18.400 vehicles per day. Adjustments This sale required an upward adjustment for its inferior location. Adjusted Price: $5.04 per square foot In analyzing these sales, I considered several elements of comparison, including sale conditions, market conditions, location, access, and corner configuration. The sales were reduced to an appropriate unit price for comparison to the subject property. The appropriate unit of comparison is sale price per square foot of land area. • Sales #2 and #5 involved the apparent arm's length transfer of fee simple interest, and were not adjusted for sale conditions. However, Sales #1, #3 and #4 were all RI O transactions, which typically sell at a discount. I adjusted Sales 41, 43 and 44 upward for sale conditions. • All of the sales occurred under market conditions equivalent to those in effect on the date of value for commercial development sites. All were annexed, with commercial zoning in place at the time of sale, and with water and sewer available. • Sales #1, #2, and #5 were all adjusted upward by 10%for their inferior locations. These adjustments reflected either a lower traffic count or a location removed from major highway frontage. • Sale #4 was adjusted upward by 25%for its inferior access. Despite fronting on Route 176, access to this site was somewhat awkward, necessitating a rum onto a side sheet and another turn onto an access easement. • Sale #3 was adjusted downward for its mid -block corner configuration. All of the other sales, like the subject property, had interior configurations. Reconciliation and Conclusion — Subt Property In developing my final opinion of market value of the subject property in this matter, I considered all of the sales, the degree of comparability of each sale to the subject property, the range of unit prices, and the current market conditions for commercial development sites in southeast McHenry County. By reason of my analysis of the market data gathered during my investigation, tempered by my judgment and experience, I have formed the opinion that market value of the fee simple interest of the subject property was, as of March 1, 2016, measured in the amount of $4.75 per square foot. Based on the 76,502.50 square feet contained in the subject property, the resulting value of the subject property at the reconciled unit price is $363.387. This amount is expressed in round numbers as $363,000. ARRISON � Associates, Inc. Mr. Douglas P. Martin, File No, 11147-02, Route 120 Property, March 21, 2016, Page 9 Exposure Time Exposure time is defined as the estimated length of time the property 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. Given my observations relative to this property, I have concluded that if the property had been listed at a reasonable price, had been professionally marketed, and had been given reasonable and sufficient exposure to the highway commercial market in McHemy, it would have been on the market for approximately a 12-month period of time in order to have been sold at or near the appraised value. Please let me know if I can be of any further assistance on this matter. Ve ruly yours, Frank . Ha rison, MA #553,000005 (Illinois) Expires 9/30/17 FEH:kah Attachments Land Plat Sale Map Limiting Conditions and Assumptions Certification HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 10 LAND PLAT HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 11 HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 12 LIMITING CONDITIONS AND ASSUMPTIONS s appraisal is expressly subject to the following: Liability. Our liability is Limited to the client only. There is no accountability, obligation, or liability to any third party. If this report is placed in the hands of anyone other than client, the client shall make that parry aware of all limiting conditions and assumptions of the assignment. We are in no way responsible for any costs incurred to discover or correct any deficiencies of any type present in the property - physical, financial, and/or legal. Our liability extends only to the stated client, and not to subsequent parties or users of the report. Copies, Publication, Distribution, Use of Report. Possession of this report does not carry with it the right of publication or reproduction, nor may an original or copy of the report be used for any purpose whatsoever by anyone except the client without the prior written consent of the appraiser and the client. Out -of -context quoting from and partial reprinting of this appraisal report are expressly prohibited. The omission or change of any part of this appraisal report without our written authorization invalidates the entire appraisal. This appraisal report must be considered and used only as a unit. No pail is to be used without the whole report, and it becomes invalid if any part is separated from the whole. Please note that the report is copyrighted. 3. Report Distribution. No portion of this report (especially any conclusions of value, the identity of the appraisers or the Harrison firm, or any reference to the Appraisal Institute or to any of its designations), shall be distributed to the sales media, news media, or any other public means of communication without our prior written consent and approval. 4. Confidentiality. All conclusions and opinions as set forth in the report were prepared by the appraisers whose signatures appear on the appraisal report, unless otherwise indicated. We may not divulge the material (evaluation) contents of the report, analytical findings or conclusions, or give a copy of the report to anyone other than the client or a designee as specified in writing except as may be required by the Appraisal Institute as they may request in confidence for ethics enforcement, or by a court of law or body with the power of subpoena. 5. Information Used. We believe that information furnished by others is reliable, but we give no warranty for its accuracy. 6. Testimony, Consulting, Completion of Contract for Appraisal Service. The contract for appraisal, consulting or analytical service is fulfilled and the total fee is payable upon completion of the report, unless other arrangements have been made. We will appear and/or give testimony in court in connecting with this appraisal on request if we receive adequate advance notice in order to make required preparations and scheduling arrangements. We will specify and make charges in connection with pretrial hearings, conferences, and court testimony in accordance with our usual practice. If testimony or deposition is required because of any subpoena, the client shall He responsible for any additional time, fees, and charges regardless of issuing party. 7. Exhibits. We assume that all engineering studies are correct. The maps, sketches, photographs, and other illustrative materials in this report are included only to help the reader visualize the property. 8. Legal and Title Considerations. We assume no responsibility for the legal description provided or for matters pertaining to legal and title considerations. We assume that title to the property is good and marketable unless otherwise noted. We assume that the use of the land and improvements is confined within the boundaries of the property described and that there is no encroachment or trespass unless noted in the report. 9. Liens and Encumbrances. We appraised the property free and clear of any and all liens or encumbrances unless otherwise stated. I0, Ownership and Management. We assume responsible ownership and competent management. I L Bidden Conditions. We have inspected as far as possible, by observation, the improvements. However, it was not possible to personally observe hidden structural components. We have not critically inspected mechanical components within the improvements and no representations are made as to these matters unless specifically stated and considered in the report. We assume that there are no hidden or unapparem conditions of the property, subsoil, or structures that render it more or less valuable. We assume no responsibility for such conditions or for obtaining the engineering studies that may be required to discover them. HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 13 LIMITING CONDITIONS AND ASSUMPTIONS, cont'd. 12. Regulatory and Legal Compliance. We assume that the property is in full compliance with all applicable federal, state, and local environmental and governmental regulations and laws unless the lack of compliance is stated, described, and considered in the report. We assume that all licenses, certificates of occupancy, consents, and other legislative or administrative authority from any local, state, or national government or private entity or organization have been or can be obtained or renewed for any use on which the value estimated contained in this report is based. 13. Component Values. Any allocation of the total value estimated in this report between the land and the improvements applies only under the stated program of use. The separate values allocated to the land and improvements must not be used in conjunction with any other appraisal and are invalid if so used. Any value estimates provided in the report apply to the entire property, and any proration or division of the total into fractional interests will invalidate the value estimate unless such proration or division of interests has been stated in the report. 14. Dollar Values and Purchasing Power. The market value estimated, and the costs used, are as of the date of the estimate of value. All dollar amounts are based on the purchasing power and price of the U. S. dollar as of the dale of the value estimate. 15. Inclusions. Furnishings, fixtures and equipment (FF&E) or personal property or business operations except as specifically indicated and typically considered as a part of real estate, have been disregarded with only the real estate being considered in the value estimate, unless otherwise stated. 16. Fee. The fee for this appraisal is for the service rendered and not for the time spent on the physical report or the physical report itself l7, Authentic Copies. The authentic copies of this report are signed in blue ink and have a seal affixed over thesignature on the left side of the letter of transmittal, and on the tell side of the certification page. Any copy that does not have the above is unauthorized and may have been altered. l8. Insulation and Toxic Materials. In this appraisal assignment, unless otherwise stated in the report, we did not observe any potentially hazardous material used in the construction or maintenance of the building and/or the presence of toxic waste. We do not have any knowledge of the existence of such materials on or in the property. However, we are not qualified to detect such substances. The existence of any potentially hazardous waste material may have an effect on the value of the property. We urge the client to retain an expert in this field if the client believes it is necessary or appropriate. If such hazardous material is present, the value of the property may be adversely affected and re -appraisal at additional cost may be necessary. 19. Subsequent Modifications. We reserve the right to alter statements, analyses, conclusions, or any value estimates in the appraisal if there becomes known to us facts pertinent to the appraisal process which were unknown when the report was prepared. 20. ADA. The Americans with Disabilities Act (ADA) became effective January 26, 1992. We have not made a specific compliance survey and analysis of this property to determine whether or not it is in conformity with the various detailed requirements of the ADA. It is possible that a compliance survey of the property together with a detailed analyses of the requirements of the ADA could reveal that the property is not in compliance with one or more of the requirements of the Act. If so, this fact could have a negative effect upon the value of the property. Since we have no direct evidence relating to this issue, we did not consider possible non-compliance with the requirements of ADA in estimating the value of the property. HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 14 CERTIFICATION I certify that, to the best of my knowledge and belief. The statements of fact contained in this report are true and correct. 2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions: I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. 4. I have performed no services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. 5. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. My engagement in this assignment was not contingent upon developing or reporting predetermined results. My compensation fox 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. The reported analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Code of Professional Ethics & Standards of Professional Appraisal Practice of the Appraisal Institute. 9. The reported analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appr°aisal Practice. 10. I have made a personal inspection of the property that is the subject of this report. 11. No one provided significant real property appraisal assistance to the person signing this certification. 12. The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. HARRISON � Associates, Inc. Mr. Douglas P. Martin, File No. 11147-02, Route 120 Property, March 21, 2016, Page 15 CERTIFICATION, cont'd. 13. As of the date of this report, I have completed the continuing education program of the Appraisal Institute. 14. I am currently a Certified General Real Estate Appraiser in the State of Illinois. 4g"W7*0et Frank E. Harrison, MAI 653.000005 (Illinois) Expires 9/30/17 HARRISON � Associates, Inc. Derik Morefield, City Administrator McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2100 Fax: (815) 363-2119 dmorefield@ci.mchenry.il.us FINANCE AND PERSONNEL COMMITTEE AGENDA SUPPLEMENT DATE: July 18, 2016 T0: Chairman Wimmer Finance &Personnel Committee FROM: Derik Morefield, City Administrator Carolyn Lynch, Finance Director RE: Consideration of and updated Purchasing Policy and Procedures ATT: Existing Purchasing Policy and Procedures Manual —Effective Date 12/14/88 Proposed Purchasing Policy and Procedures Agenda Item Summary: The purpose of this agenda item is to receive input and recommendation from the Finance and Personnel Committee regarding the establishment of an updated Purchasing Policy and Procedures to replace the existing policy, now nearly twenty-eight (28) years old. Background/Analysis: The existing City of McHenry Purchasing Policy and Procedures Manual, upon Council approval, became effective December 14, 1988 and, needless to say, is in need of updating to meet the current needs of the municipality. The proposed new policy and procedures include the following: • An update of authorized position titles based on the current organizational structure; • Increased procurement authority for all levels for budgeted items; • Updated definition as to when approvals are required for specific dollar amounts; • Clarity as to when unbudgeted expenditure requests must be brought before Council; and • Clarity as to what level of expenditures require written quotations and/or are subject to a competitive bidding process. The City of McHenry is dedicated to providing the citizens, businesses and visitors of McHenry with the highest quality of programs and services in acustomer-oriented, efficient and fiscally responsible manner. As an informational item for the Committee, within the last year, as part of the implementation of the new Tyler finance/utility billing software, the City Administration has been able to implement a procurement/purchasing program that provides for the ability to electronically authorize purchases, based on identified approval tiers. This system has been in place for approximately six (6) months for purchases made by the Department of Public Works. The implementation of this new Purchasing Policy and Procedures will be incorporated in to that new system as an additional check and balance for purchasing authority. RECOMMENDATION: Upon consideration by the Finance and Personnel Committee, staff is requesting a motion to recommend the attached Purchasing Policy and Procedures for approval to the City Council. �1 ty or mcrienry Purchasing Policy and Procedures Manual Title: es, ttegu i a�� ons ana ttni cs Policy Nc.: P-001 SubM.Itted By: Approved Sy: City Coun. affective Date: Supersedes No.. MAT•'age Ho.. 1 of 1. Purchase for the City of McHenry in accordance with the City Purchasing Policy, City Ordinances and the Statutes cif the State of *linois. 2. Procure itans that will represent the maximum econan'ical benefit for each dollar spent. 3. Procure ca�modities and services of high quality anti continued availability. 4. Obtain competitive bids or quotations on all purchases whenever possible. 5. Obtain better knowledge of methods and of commodities, required to operate cost effectively. b. Encourage local partic,i}�ation in the procure,-nent pros:ess. 7. `Consider cooperative purchasing with other local goverrnlents and participation in the State of .Illinois Joint Purchasing program whenever possible. 8. A71 personnel involved :n the purchasing process stiauld conduct themselves with fairness and impartiality, and demand the same of all vendors. 9. All negotiations and discussions involving purci�asing should also be conducted in compliance with the Code of Ethics and Rules of Conduct defined in.the Personnel Policy Manual, 10. Pranot.e the professionalism of purchasing and be committed to .the efficiencies of centralised purchasing. t i�lf�(�GQI� ok r City ot McHenry Policy No.: P-002 *Purchasing Policy and Procedures Manual Adm. F/P Submitted By: Title: pprovaRequirements & Delegatio'ns of Auth. Approved By: City Coun Effective Date: 12-14481 Supersedes No.: NA Page.No.. of 1. The purpose of this procedure is to outline tn,% required approvals for all -purchase commitments and transactions, ,:ind secondly to define City personnel by classification who are authorized to initiate purchases at various monetary levels for materials, equipment, supplies and services. 2. A71 designated personnel shall obtain the req;pprovals) prior to final commitment: If on? or more person's approval is required who is not available, the approval must be obtained from the next highest authority of approval level. 3. Prior to approval for payment by the City Cour:ci7, Department Heads must approve all purchase invoices for those transactions and cammitments of authorized supervisors and empl %;% ees. - 4._ The table shown -below es�ablishes the requires 'evels of approval based on the dollar amou;:t of the purchase. AUTHORIZED DEPART. ADMINIS. ?V:AYOR & MAYOR AMOUNT EMPS. & SUPYRS. HEADS F/P 11DM. F/P & CC $106 o r less �— $100-$500 X X X X $500-$21500 X X X $21500-$53000 X X $5,000 or more X 5. The table shown below lies those position classifications authorized to initiate purchases in relationship to the prescribed dollar amounts. Those position classifications not shown below are strictly prohibited from purchasil:g unless otherwise authorized by the Administrator of Finance and. Personnel. DOLLAR AMOUNTS A. $ or more F0999 POSITIONS i��ayor an City Council in accordance with Purchasing Policy No. P-004 Mayor and Administrator of Finance and Personnel Administrator of Finance and Personnel Chief of Police City Clerk - Collector Director of Development Director of Parks and Recreation i� 1r,Supt, of Public forks i F ° a z � y o cHenry � Pol•icy No.: P-002 ' Purchasing Policy and Procedures Manual Submitted By: Adm. F/P Title, pprova Requirements & Delegation of Auth. Approved By: City Cou Effective Date:�12-14-88 °,uPersedes �o.: rage ho.: of � � DOLLAR AMOUNTS POSITI�tdS E. $100 or less Authorized Supervisors Authorized tfipl oyees F0999 Street ,�u-pe-rvi s r �f=� ' L�'ater �u.pervi sor 4Y�y��• Wastewater Treatment Plant Su�. Parks htaintenance Supervisor Recreation Program Supervisor Building & Zoning Enforce. Off.. Police Lieutenant Detective Sergeant Ca�mand Sergeant Canmunications Supervisor �-s-�i-s-i a-ni=-4s�a-i-er--S ap�ervi-sor— A_ssistant 4�astewater Trea ent Plant Super-ui sor--S�� � . Wastewater Plant Maintenance Mechanic ���4�,�,•,��. Craw --lead` r (Street D� vi si on ) Mechanic (Street Division) Senior Records Clerk (Police) Adminis. Assist. (Parks Dept) Adminis. Assist.(Clerk's Off) Shop Tool Manager Principal Account Clerk Secretary (Public Works) Parks hfai ntenance Empl ogee Et � �,r !' l ' 1 City of McTFenry Policy No.: P-003 *Purchasing Policy and Procedures Manual Adm. F/P Submitted By: Title: Budgeted ens --Quotat ions Approved By: City Coun Effective Date: 12.1 g Supersedes NO.: HA Page -No.: 1 of l F0999 i. Departm ent Beads prepare specifications, obtain product literature, investigate alternatives and solicit quotations for item(s) req;j�,:sted for purchase". Pertinent i nformati on forwarded to Finance and Personnel Department for compliance with purchasing policy and budget availability. 2. Finance and Personnel Department reviews. information and Administrator of Finance Grid Personnel approves purchase request (Go -to Step 3). Only if purchase request is not approved by Administrator of Finance and Personnel, upon request of the Department Head, matter is referred by Finance and Personnel Department to Mayor for reconsideration. If approved by Mayor, .Department Hootad proceeds to Step 3 and 4. 3. If approved, Department Head is authorized to purchase upon written d i ray ti on from Admi ni strator of FTnarice ana—Per�orinel t_all� 4. Department HE.ad s - follow regular purchasing procedures upon receipt• of written authorization. .11 L City of McHenry Policy No.: P-004 • 'Purchasing Policy and Procedures Manual— Adm. F/P Submitted By: Title: Budgeted Ite-ns Over '5,000-Competitive Bid_ Approved By: City Cou Effective Date: 19_14Supersedes No.: NA I rage No.:l of 1 _R 1. Department Heads prepare bid specifications. 2. City ;ouncil reviews Department Head request to Sol:c:it bids. If approved, City Council authorizes F-i-na-nee—a-nd—Rer-a- nel" Administrator to proceed with bid procedures. If City Council requires additional information, matter is referred to Purchasing Cwmittee. 3. Finance and Personnel Department prepares invitation to bid notice, advertisement notice, bid sheet, and any other necessary bid documentation. 4. Finance and Personnel Department advertises for bids, receives sealed bids and conducts formal bid opening. 5% Department Heads and. na-nn'� d—Pees-omel Administraitor evaluate bid proposals and prepare written reccmmendation to 4:ity Council. 6. City Council awards or rejects bids within 30.days of bid opening. T. Staff follows regular purchasing ; � g p g procedures when awarded. 8. In the case of rejection of all bids,' these procedures are repeated. F0999 CITY Or MCHENRY PURCHASING POLICY AND PROCEDURES General Rules, RerMulations and Ethics • Purchasing activities for the City of McHenry shall be in accordance with this Purchasing Policy, City Ordinances and applicable Statutes of the State of Illinois. • Items procured will represent the maximum economical benefit for each dollar spent. • Procurement shall be made of commodities and services of high quality and continued availability. • Whenever possible, purchases shall be based on obtaining cost comparisons quotations or competitive bids. • Purchases shall be based on obtaining better knowledge of methods and of commodities required to operate cost effectively. • Local participation will be encouraged in the procurement process. • Consideration should be given to participate in cooperative purchasing efforts with other local government entities and in the State of Illinois Joint Purchasing Program whenever possible. • All personnel involved in the purchasing process shall conduct themselves with fairness and impartiality, and demand the same of all vendors. • Negotiations and discussions involving purchasing shall be conducted in compliance with the Code of Ethics and Rules of Conduct in the City's Personnel Handbook. • The purchasing process will promote professionalism and be committed to the efficiencies of centralized purchasing. Approval Requirements & Delegations of Authority • The purpose of this procedure is to outline the required approvals for all purchase commitments and transactions, and secondly, to define City personnel by classification who are authorized to initiate purchases at various monetary levels for materials, equipment, supplies and services. • All designated personnel shall obtain the required approvals) prior to final commitment. If one or more person's approval is required who is not available, the approval must be obtained from the next highest level of authority of approval level. • Prior to approval for payment by the City Council, Department Directors and the City Administrator must approve all purchase invoices for those transactions and commitments of authorized supervisors and employees. • The following table establishes the required levels of approval based on the dollar amount of the purchase: City Authorized Employees Administrator Mayor or Amount & Department or Finance City Mayor and Supervisors/Managers Directors Director Administrator City Council $750 or less X X X $751 to $3,500 X X $3,501 to $6,500 X $6,501 to $10,000 X More than $10,000 X • The following table lists those position classifications authorized to initiate purchases in relationship to the prescribed dollar amounts (from above). Those position classifications not shown below are strictly prohibited from purchasing unless otherwise authorized by the City Administrator or Finance Director. Dollar Amounts Authorized Positions) More than $10,000 Mayor and City Council in accordance with "Budgeted Items — Cost Comparisons, Quotations and Competitive Bidding" section of this policy* $6,501- $10,000 Budgeted Items with the authorization of the Mayor or City Administrator in accordance with "Budgeted Items — Cost Comparisons, Quotations and Competitive Bidding" section of this policy* $3,501- $6,500 Budgeted Items with authorization of the Finance Director or City Administrator in accordance with "Budgeted Items — Cost Comparisons, Quotations and Competitive Bidding" section of this policy* $751- $3,500 Budgeted Items with authorization of the Department Director in accordance with "Budgeted Items — Cost Comparisons, Quotations and Competitive Bidding" section of this policy* $750 or less Budgeted Items by Employees authorized by their immediate Superintendent, Manager, or Department Director in accordance with "Budgeted Items — Cost Comparisons, Quotations and Competitive Bidding" section of this policy* *For items not identified as "Budgeted Items", budget amendment requests will be brought before the City Council for consideration/approval for items over $6,500 unless the action is considered emergency in nature. Should this be the case, Council will be notified of the purchase/acquisition and the item will be presented for approval at the next regular meeting of the City Council. • Definitions of authorized positions: Authorized Dollar Amount Authorized Positions) $750 or less Authorized Employees: (must have prior approval of their immediate Supervisor, Manager, or Department Director) • Executive Assistant/Deputy City Clerk • Administrative Assistants (all departments) • Public Works Maintenance Worker • Public Works Operator • Public Works Mechanic • Parks & Recreation Maintenance Worker • Public Works Project Engineer • Community Development Plumbing Inspector • Community Development Code Enforcement Officer • Community Development Permit Technician Supervisors/Managers: • Public Works Water Division Superintendent • Public Works Wastewater Division Superintendent • Public Works Street Division Superintendent • Public Works Wastewater Division Assistant Superintendent • Public Works Utility Division Superintendent • Public Works Forestry Division Superintendent • Community Development Superintendent of Residential Inspections • Community Development Superintendent of Commercial Inspections • Parks & Recreation Parks Division Superintendent • Parks & Recreation Parks Division Assistant Superintendent • Parks & Recreation Recreation Center Manager • Parks & Recreation • Parks & Recreation • Police Deputy Chief • Police Commander of Operations • Police Commander of Support Services • Police Sergeants • Police Dispatch Supervisor $751- $3,500 Department Directors: • Deputy City Administrator/Director of Parks & Recreation • Director of Economic Development • Director of Community Development • Director of Finance • Director of Public Works • Chief of Police $3,501- $6,500 City Administrator or Finance Director $6,501- $10,000 Mayor or City Administrator More than $10,000 May and City Council Budgeted Items — Cost Comparison, Quotations and Competitive Bidding • For budgeted items under $6,500 authorized positions shall obtain, where possible, three (3) cost comparisons prior to the purchase of goods and/or services. • For budgeted items between $6,501 and $10,000 authorized positions shall obtain, where possible, three (3) cost comparisons or three (3) written quotations prior to the purchase of goods and/or services. • For budgeted items over $10,000, but less than $20,000, staff shall obtain, where possible, three (3) written quotations for the purchase of goods and/or services for consideration and approval by the City Council. • For budgeted items over $20,000, the purchase of goods and/or services shall follow a formal competitive bidding process whereby staff develops bid specifications, Council approves a request to advertise for bids, bids are received and evaluated, and a recommendation is forwarded to the City Council for award/approval.