ASSESSOR S CERTIFIED RATIO STUDY JANUARY 1, Serving Columbia County through Engagement, Connection and Innovation

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1 ASSESSOR S CERTIFIED RATIO STUDY JANUARY, 28 Serving Columbia County through Engagement, Connection and Innovation

2 Department of Revenue Property Tax Division 955 Center St NE PO Box 438 Salem, OR August 7, 28 Sue Martin, Assessor Columbia County 23 Strand Street Rm. 33 St. Helens, OR 975 Columbia County 28 Assessor s Certified Acceptance and Recommendations The Department s Mass Appraisal Review team has completed its required review of your 28 Assessor Certified report and accepts its findings. In accordance with ORS 39.2 the county assessor has produced and timely filed a ratio study report that documents achievement of the % real market value () standard for the forthcoming assessment roll as required by ORS Any significant changes made to the reported adjustment program must be documented and forwarded to the mass appraisal team at MassAppraisal.Team@oregon.gov. Your appraisal / valuation plan is yet to be received and is due on or before November, 28. In accordance with ORS 39.23() the Department recommends you continue to maintain accurate property records and values which are extremely important to the maintenance of the county s property tax program. Our mass appraisal team is available to assist with your real market value mass appraisal programs. If you have questions, please contact any of the CMART team members via at MassAppraisal.Team@oregon.gov Sincerely, Roxanne Gillespie, MAI, Manager Program Assistance Property Tax Division Tel: (53) Fax: (53) cc: County Governing Body (Rev. 6-7)

3 Table of Contents Columbia County 28 Certification and Analysis of Valuation Methods and Procedures... Introduction: The purpose and description of the Appraisal Areas and County Map Grouping Analysis and Study Area List Sales Comparisons Class XX and 4XX and Property Class Descriptions and Counts Time Adjustment Studies Supplemental Notes Summary of Ratio Indications: COD and PRD Market Area Adjustments and Conclusions: Residential Property Maintenance Area : City of St. Helens Maintenance Area 2: Scappoose Maintenance Area 3: Vernonia Maintenance Area 4: Rainier Maintenance Area 5: Clatskanie Maintenance Area 6: Rural St. Helens, Columbia City, Warren, Deer Island Maintenance Area 7: Personal Property Manufactured Structure Personal Property: Floating Property Commercial (including MS Parks and Floating Property) Industrial Highest and Best Use Forestland Multi-Family Recreational land Odd Lot Islands COD and PRD Areas of Concern Appendix A: Recalculation and Reappraisal Setups Serving Columbia County through Engagement, Connection and Innovation

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5 Columbia County 28 Introduction The purpose of is to measure the level of appraised value in relation to the market value as of the assessment date of January. For 28, this is the relationship between the base set up real market values for all re calculated or re appraised areas. Furthermore, the s purpose is to document the analysis and to identify adjustment factors that will achieve % of Real Market Value (). As an additional benefit, this study is a valuable tool for managing appraisal and adjustment programs. Columbia County is divided into six (6) appraisal areas as illustrated on the County map included in this report. These appraisal areas are referred to as "Maintenance Areas" (MA). Properties within these areas are grouped together for market analysis and adjustment by using Study Areas and/or Property Class/ Class designations. Also referenced on the area list is Maintenance Area 7. This area is not noted on the County Map but is designated for personal property manufactured structures located throughout Columbia County. The The format of the is intended to reflect the adjustment program as defined by Oregon Administrative Rule (OAR) Most notably are the Summary of Ratio Indications and the Market Area Conclusions and Adjustments sections of this study. The remaining sections lend additional support and provide further explanation of the adjustment program. Summary of Ratio Indications This summarizes the adjustments by Maintenance Area (MA), Study Area (SA) and Neighborhood (NH). Adjustments are made in general categories by class:. Residential Urban ( class XX); Rural Tract ( class 4XX or 8XX) This includes residential land, single family site built dwellings, real property manufactured structures, condominium s, 2 4 unit multi family properties within the city limits and rural properties which include small rural residential parcels to large farm and forest parcels. 2. Commercial ( class 2XX) and Industrial ( class 3XX) This includes commercial and industrial properties appraised by the County in urban or rural locations. 3. Others: this is for properties that do not fit well into any of the categories, or they may be better reported as a separate group. Sales Trimming When performing an analysis of the sales for a dataset, there may be ratios that are either very high or very low in the array. These are commonly referred to as outliers. These outlying ratios require Serving Columbia County through Engagement, Connection and Innovation Page 2

6 Columbia County 28 further investigation to identify whether the sale is deemed usable for analysis. In addition, there may be other extreme circumstances surrounding the sale that would result in a skewed ratio. If the sale is deemed not beneficial to the analysis, then the sale should be trimmed from the array. The two standard methods of trimming sales are "Trimmed Mean" and the "Interquartile Range". Removing outliers is not a mandatory practice but is appropriate when drawing a conclusion about the sales data. If the decision is made to trim outliers, then this task must be performed before the process of analyzing the sale datasets. For this ratio study, a trimming method was not applied since all usable sales were deemed appropriate. Time Study The purpose for performing a time study is to measure the movement of value over a period. In this case, sales data is analyzed and an adjustment (shown as a percent) is developed to bring the sales price to the January assessment date. Three separate time studies have been performed: one for the Class XX properties, another for the Class 4XX properties and one for the Class 9 properties. For this, the Mid Point ratio analysis was deemed as the best technique to adjust for the change over time for the Class XX and 4XX properties. By using this analysis, the time adjustment conclusion is applied to the chosen central tendency (Mean, Median, Weighted Mean or Geometric Mean) for each study. The resulting factor is then applied and used to adjust the 's to the January assessment date. For the Class 9 properties, the sales price was adjusted for time using the Direct Calculation Analysis on an annual basis. Market Area Conclusions and Adjustments Following are the essential elements that embody the as outlined. They include the individual ratio study for an area, as well as the supporting sales listings and statistical data. Market grouping The assessment system provides for adjusting values by market group using stratification and combination. Stratification means splitting a large group of properties into separate groups based on market differences. Conversely, combination means combining properties from separate groups with similar market characteristics. Study Area and Class groupings are the most common market groupings used in this report. They may define the market by location, type of property or by those that have a special use. Study each study is two or more pages in length and identifies the Class, the study area, shows the calculation of the adjustment and explains how the factors used in the calculation were selected. Furthermore, each study includes a sales list with related statistics. Following are the main elements included in each study:. Market Identification. This describes the population for which the individual study is done. Typically, this is by the class, Maintenance Area (MA) and Study Area (SA) followed by a general description. Most locally assessed properties are identified and a trend conclusion is completed whether or not a sales listing can be generated or a conclusion of No Trend is determined. 2. The Adjustment Calculation Summary. This section identifies the following: Serving Columbia County through Engagement, Connection and Innovation Page 3

7 a. The size of the sales sample used. Columbia County 28 b. The total size of the population in the study, both in terms of absolute numbers and by a percent. c. Identifies the values of the population by land, on site development, residential improvement and farm/ancillary buildings as it is documented in the Assessor file. These values are shown as dollar amounts and as a percentage of the total for each population by category, both before adjustment and after. d. The best indicator of the market (central tendency) is selected. This ratio is either the Mean, Median, Weighted Mean or Geometric Mean. Ratio selections are based on the following principles: i. No single sale should have a large influence on the ratio indications. The objective is to avoid a Mean distorted by an extreme ratio, a Weighted Mean influenced by high valued properties and to avoid a Median when gaps exist in the middle of the frequency distribution. ii. iii. iv. Ratios above and below can be a result of being at or near market. A single trend will result in half the properties being over market and half being under market. A single trend cannot reduce the distribution of ratios within the group. If an adjustment is clearly needed then it is applied. Similarly, the adjustment with the greatest support is applied. Reliability fluctuates. It is dependent upon the size of the sample and the variability within the sample. Therefore, the central tendencies will lie within a range of reliable conclusions. e. The Selected Ratio from Sales is the product of the chosen Central Tendency adjusted by the conclusion from the Time Study. f. The Adjustment is not used at this time and remains. g. The Before Ratio is the product of the selected central tendency and the time adjustment. The resulting ratio is a measure of assessment as of Jan before any other adjustments are applied. h. The "Overall Adjustment Factor" is needed to bring the prior year (or the current year re calculated ) to the statutorily required % real market value as of the January assessment date. It is calculated by dividing by the Before Ratio. For improved properties, the overall adjustment factor is separated into the following: i. Land Adjustment Factor: the adjustment by which the land portion of a property is adjusted. It usually is the land adjustment factor used in the analysis of unimproved land within the same MA and SA. However, the adjustment may be from the analysis of the improved class if an insufficient sales sample of unimproved land is not available. ii. iii. OSD Adjustment Factor: the adjustment factor that brings the site improvement portion of the property to % of. This value is available, as a separate component for improved properties, but at this time remains as a adjustment. Residential Improvement Factor: the adjustment factor needed to bring the residential and associated improvements to % of as part of the overall adjustment. Serving Columbia County through Engagement, Connection and Innovation Page 4

8 iv. Columbia County 28 Farm Improvement Adjustment: the adjustment factor applied as part of the overall adjustment that will bring outbuildings and other ancillary structures to % real market value. v. After Ratio: this measures the valuation to be sure it meets % real market value requirements as outlined in statute. The After Ratio "tests" the County's ratio study program. vi. Adjustment: this is an estimate of the level of appraised value () relative to the market value as of the assessment date of January. This is before adjusting the (trending). i. Explanation: this is a written statement explaining which central tendency was selected to determine the ratio used in the analysis. If other factors contributed to the conclusion, they may be mentioned here as well. 3. Performance History. The following are historical displays of performance and valuation: a. Coefficient of Dispersion (COD). The history of COD is shown at the bottom of the report. A COD higher than the maximum for the class and type is an indication that the Class and/or MA may have a valuation problem. The acceptable measurement of uniformity ranges are when the COD percentages are between and 2. b. Price Related Differential (PRD). The PRD history measures vertical equity of the. The measurements of vertical equity are defined as: i. Regressive: a PRD above. suggests that the high valued properties are under appraised and the low valued properties are over appraised. ii. Progressive: a PRD less than. suggests that high value properties are overappraised and low valued properties are under appraised. iii. An ideal PRD is within the range of.98 to Performance Measures. To measure valuation, the following studies are performed: a. For most studies, listings are used of sold properties that meet the definition of an armslength sale. Each sale is identified by MA, SA, Neighborhood and Class. Once identified, then additional details are provided to describe the individual sale properties. Next, a ratio is calculated for each sale then statistical data is calculated for the entire grouping and displayed. The major components are as follows: i. Maintenance Area (MA): one of the seven appraisal areas. ii. iii. iv. Study Area (SA): market identification code. Neighborhood (NH): this identifier is not used at this time and the current designation is. Real Market Property Class: a three digit number identifying the type of property. v. Building Class: the type of main structure included in the sale. vi. Sales are identified by a code (sales code) illustrating whether a sale is confirmed or not confirmed. The current sale codes used are as follows: Change of use 2 Deed does not show warranty of title 3 Grantee/Grantor is a political subdivision Serving Columbia County through Engagement, Connection and Innovation Page 5

9 Columbia County 28 4 Grantee/Grantor is a bank or other financial institution 5 Grantee/Grantor is a charitable, religious or other institution 6 Grantee/Grantor are related or business associates 7 Conveyance of partial or divided interest 8 Grantee/Grantor are the same, convenience Short Sale or conveyance to avoid foreclosure Grantor is Sheriff, Court Officer, Receiver, Guardian, Trustee 2 Contract payoff 3 Critical field on Deed or Document left blank 4 Prior year sale 6 Sale includes personal property not accurately extracted 7 Sale includes orchards, crops or other exempt property 2 Other errors or omissions 2 Property sold not same as assessed 22 Sale includes timber value 23 Sale of properties that had adjudicated in the past 5 years 25 needs updating due to new construction 27 Sales review requested 3 Unconfirmed and usable 33 Confirmed and usable 35 Assessment Clerk question 5 Special size change code for tracking only 8 Segregation vii. Map Number: the Assessor s map and tax lot number (more than one tax lot may be involved in the sale but not displayed). viii. ix. Book: the calendar year in which the title transfer document was recorded. Page: the recording number of the title transfer document. x. Acres: the total land size expressed as acreage. xi. xii. xiii. xiv. xv. xvi. xvii. Land: the base set up land value that is analyzed and determined every year from sales data during the set up study. Imp: the base value using the current DOR Factor Book. The local cost modifier and depreciation conclusion is then applied. These are determined by the yearly set up analysis. Total Value: the sum of the Land and the Imp. Sales Price: the sale price of the property as of the date of sale. Sale Date: the month and the year that the property sold. Sale Number: the sale data is arrayed in ascending order by ratio. Ratio: a comparison of the total appraised value to the sale price which is Serving Columbia County through Engagement, Connection and Innovation Page 6

10 Columbia County 28 expressed as a percentage without a decimal point (Total =/Sales Price = Ratio). 5. Explanation of the statistical data: As with all statistical analysis, the accuracy of each conclusion depends on a sufficient sample size that properly represents the population of an area. Judgements about grouping properties in order to gain reasonably accurate results are primarily based on creating an adequate sample size of study areas that move similarly in the market. Descriptive statistics are found on the second page of each ratio study and are split into two categories: a. Statistics of Central Tendency the center, middle or typical element in a dataset. These are generally assumed to reflect the level of appraised value () relative to the market value. However, the central tendency ratios must be analyzed in some detail to produce reasonably accurate trend conclusions. These statistics can be found on the second page of each study and are illustrated in graph form. The central tendency measurements are comprised of the following: i. Median: the middle ratio of an array. It is a positional ratio and if gaps are present near the center of the data set then the Median may be an unreliable measurement. ii. iii. iv. Mean: traditionally referred to as the average, the Mean is the sum of all the ratios divided by the number of ratios. Because it uses all the ratios in an array, it is easily distorted by extreme high and low ratios. Weighted Mean: the sum of the total divided by the sum or the total Sales Price. The sales with relatively high prices will have the most effect on this measure. Geometric Mean: the Nth root of the product of the ratios, where N is the number of ratios in the array. b. Statistics of Distribution: this performance measurement describes how values are distributed within the group; it illustrates how far the ratios are from the central tendency. Care must be taken not to read too much into the distribution statistics but rather to use them as an indication of the accuracy or consistency of within the marketplace. If the sample is relatively small, the conclusion of the distribution may be unreliable. i. Frequency Distribution located on the second page, this is graph and numeric display of the distribution of sales by ratio range. ii. iii. iv. Average Deviation (AD) the average of the differences between each ratio and the Median for the entire grouping. Coefficient of Dispersion (COD) measures the uniformity of and is the average deviation from the Median converted to a percentage. Standard Deviation (SD) a measure of deviation from the Mean for a normally distributed population. For this statistic to be useful, the population and the sales sample must meet relatively strict statistical standards. Therefore, it is considered less useful for a typical standard appraisal analysis than the COD. v. Coefficient of Variance (COV) the standard deviation from the Mean, converted to a percentage. vi. Price Related Differential (PRD) a measure of vertical equity. It is calculated by Serving Columbia County through Engagement, Connection and Innovation Page 7

11 vii. dividing the Mean by the Weighted Mean. Columbia County 28 95% Confidence Level a calculation of uniformity used to determine the reliability that the sales array is representative of the population. This number is expressed as a percentage. The lower the percentage the greater the reliability. Conversely, the higher the percentage the lower the reliability. 6. The current working standards are: a. Real Market Value % b. COD Standards Vacant Land Class,, 4 2% Real & Personal Manufactured Structure Urban 25% Residential Class, 9 Homogenous % Non Homogenous 5% Rural Improved Class 4, 49 2% Apartments Class 7 2% Commercial Improved Class 2 Large/Urban 5% Smaller/Urban 2% Industrial Floating Property no standard has been set no standard has been set c. The PRD standard 98% to 3% Special Processed Values Not all assessed values are adjusted in the manner described in this report. Specially assessed values (Farm or Forest deferred), certain personal property values, and many industrial property values are recalculated or specially processed annually. The ratio study does not report these values. It does however, indicate how the of farm and forest deferred properties will be adjusted. Serving Columbia County through Engagement, Connection and Innovation Page 8

12 Columbia County 28 Columbia County Assessor s Annual Set Up, Reappraisal and Recalculation: Set up Every year, the Appraisal staff devotes approximately four months to analyzing and reviewing recent sales. During this time, land values, OSD values, local cost modifiers, and local market based depreciation schedules are developed. In addition, class and condition benchmarks are established. These values are referred to as base values and are entered into the tables for January. Therefore, for the January assessment date, the Before Ratio reflects these base values and modifiers. Reappraisal An area (or property type) is selected each year for a physical reappraisal performed by the Appraisal staff. During this time, every property within the reappraisal area is visited, inspected, and reviewed for any changes such as; class, condition, topography, access, view, or any other factor that will have an effect on the value. Once the reappraisal is complete, the property is calculated electronically using the base values and factors developed in the Set up study. Recalculation The Columbia County Assessor s recalculation process is based on the base values and factors that are developed during Set up and the existing inventory in our system. A physical inspection of the properties is not performed. Since the Set up study is performed annually to develop base values, this recalculation method is a more reliable way to determine market trends rather than solely depending on the ratio study conclusions. Please refer to Appendix A for further explanation on the Set up, Reappraisal and Recalculation process and procedure. Status of the Assessor s Adjustment Program The Columbia County Assessor and staff will continue to review market information until the actual changes are made to the roll. It is possible that additional data and further analysis will lead to conclusions different from those contained in this report. The Assessor must make those adjustments that are indicated by reliable market data to produce the most accurate appraisals possible. Any future modification to the adjustment factors in this report will be reported to the Department of Revenue and will be documented in the modifications section of this study. Serving Columbia County through Engagement, Connection and Innovation Page 9

13 Columbia County 28 Percent of Confirmed Sales: Area Number of Arm s Length Sales Sales used in the Number of Confirmed Sales Percent Confirmed MA % MA % MA % MA % MA % MA % MA 7 PPMS % Comm/Ind 8 8 6% Apartment Floating Property % Totals: % 86% of usable sales used have been confirmed for the current study Percent of Properties where is equal to Assessed Value (AV): Area is equal to AV Count Account Total per MA Percent of the Accounts MA % MA % MA % MA % MA % MA % MA % Total: % Serving Columbia County through Engagement, Connection and Innovation Page

14 Columbia County 28 MAINTENANCE AREA DESCRIPTIONS AND MAP Serving Columbia County through Engagement, Connection and Innovation Page

15 Columbia County 28 Maintenance Area Boundary Line Changes: The maintenance area lines were adjusted this year to produce analogous areas for reappraisal, new construction, set up and other appraisal activities. Maintenance Area Descriptions: Maintenance Area : Maintenance Area 2: Maintenance Area 3: Maintenance Area 4: City of St. Helens City of Scappoose Rural Scappoose City of Vernonia Rural Vernonia City of Rainier Rural Rainier Deer Island Maintenance Area 5: Maintenance Area 6: Maintenance Area 7: City of Clatskanie Rural Clatskanie Rural St. Helens City of Columbia City Warren Personal Property Manufactured Structures, Countywide Prior Year Maintenance Area Map (27) Serving Columbia County through Engagement, Connection and Innovation Page 2

16 Columbia County 28 Current Maintenance Area Map for 28: Serving Columbia County through Engagement, Connection and Innovation Page 3

17 Columbia County 28 GROUPING ANALYSIS AND STUDY AREA DESCRIPTIONS Serving Columbia County through Engagement, Connection and Innovation Page 4

18 Columbia County 28 Grouping Analysis: When performing an analysis, some Study Areas and/or property classes may move within the market in a similar manner. When this is observed, they may have been combined in one individual study. (Note: in moving the MA boundary lines, the Study Areas may have also moved to a new MA). In addition, other study areas and/or property classes may have been combined to improve the sale sample in order to arrive at a more reliable conclusion. Study areas and/or property classes were analyzed separately if: The data indicated that an individual SA and/or property class had sufficient data to arrive at a reliable conclusion, and The sales within those areas indicated that it would not be reasonable to combine them with another area and/or classification. If a study area and/or property classes were combined, then they have been identified in the individual ratio study. Study Area descriptions: Maintenance Area City or St. Helens Undefined 73 Comm. use in Ind. area within Comm. corridor 5 River Front 74 Comm. use in Ind. area outside Comm. corridor 3 Duplex, Triplex, Fourplex 8 Yachts Landing PUE 43 Townhouse, Row House, Common Wall 9 Industrial County Resp. 6 Island, Columbia River 95 Floating Home & Combinations 7 Comm. Hwy with Light 97 Boathouse & Misc. FP Imp. 72 Comm. Hwy without Light 28: SA (City of Columbia City undefined) moved to MA 6 SA 2 (Columbia City McBride Meadows/Sophie Park) moved to MA 6 SA 3 (Columbia City Duplex/Triplex/Fourplex) moved to MA 6 Maintenance Area 2 Scappoose Undefined 7 Comm. Hwy with Light 6 Forest Value Zone, HBU 72 Comm. Hwy without Light 2 Rural Value Zone (%) 73 Comm. use in Ind. area within Comm. corridor 25 Scappoose Dike Land 74 Comm. use in Ind. area outside Comm. corridor 28 Duplex, Triplex, Fourplex 77 Scappoose Industrial Air Park 33 Townhouse, Row House, Common Wall 79 Keys Landing, Keys Crest, Keys Orchard 4 Sauvie Island 8 Columbia River View Estates 45 Sauvie Island Dike Land 9 Industrial County Resp. 6 Island, Columbia River 95 Floating Home & Combinations 62 Freeman Road 97 Boathouse & Misc. FP Imp. 64 Hillcrest, Columbia Acres 28: SA 22 (Rural Value Zone 2) moved to MA 3 SA 3 SA 23 (Rural Value Zone 3) moved to MA 3 SA 3 SA 63 (Columbia Acres) moved to MA 2 SA 64 Serving Columbia County through Engagement, Connection and Innovation Page 5

19 Columbia County 28 Study Area descriptions continued: Maintenance Area 3 Vernonia Undefined 38 Roseview Heights 3 Flood Zone Properties 4 Duplex, Triplex, Fourplex 6 Forest Value Zone, HBU 73 Comm. use in Ind. area within Comm. corridor 3 Rural Value Zone (%) 28: SA 36 (Fishhawk Lake) moved to MA 5 SA 37 (Berndt s Creek) moved to MA 3 SA 3 SA 39 (Heather Park) moved to MA 3 SA Maintenance Area 4 Rainier Undefined 56 Deer Island Heights 6 Forest Value Zone, HBU 6 Island, Columbia River 4 Duplex, Triplex, Fourplex 7 Comm. Hwy with Light 4 Rural Value Zone (%) 72 Comm. Hwy without Light 42 Rural Value Zone 2 (9 95%) 73 Comm. use in Ind. area within Comm. corridor 44 Prescott 74 Comm. use in Ind. area outside Comm. corridor 45 Dike Land 9 Industrial County Resp. 46 Riverview Drive, Maple Drive 95 Floating Home & Combinations 47 Rainier Riverfront Estates 97 Boathouse & Misc. FP Imp. Maintenance Area 5 Clatskanie Undefined 6 Island, Columbia River 6 Forest Value Zone, HBU 7 Comm. Hwy with Light 36 Fishhawk Lake Estates 72 Comm. Hwy without Light 4 Duplex, Triplex, Fourplex 9 Industrial County Resp. 5 Rural Value Zone (%) 95 Floating Home & Combinations 55 Dike Land 97 Boathouse & Misc. FP Imp. Maintenance Area 6 City of Columbia City and Rural St. Helens (Warren, Yankton and Deer Island) Undefined 62 Rural Value Zone 2 (9 95%) City of Columbia City 65 Dike Land 6 Forest Value Zone, HBU 72 Comm. Hwy without Light 5 River Front (CC) 73 Comm. use in Ind. area within Comm. corridor 2 McBride Meadows, Sophie Park (CC) 9 Industrial County Resp. 3 Duplex, Triplex, Fourplex (CC) 95 Floating Home & Combinations 6 Island, Columbia River 97 Boathouse & Misc. FP Imp. 6 Rural Value Zone (%) 28: SA 63 (Rural Value Zone 3) moved to MA 4 SA 42 SA 64 (Rural Value Zone 4) moved to MA 4 SA 42 SA 56 (Deer Island Heights) moved to MA 4 Serving Columbia County through Engagement, Connection and Innovation Page 6

20 Columbia County 28 Study Area descriptions continued: Maintenance Area 7 Personal Property Manufactured Structure, County wide PP MS in MA 27 PP MS in Crestwood Village (St. Helens) 2 PP MS in MA 2 28 PP MS in Columbia City Estates (Columbia City) 3 PP MS in MA 3 3 PP MS in Springlake Park (Scappoose) 4 PP MS in MA 4 3 PP MS in Crown Park (Scappoose) 5 PP MS in MA 5 35 PP MS in Riverside Meadows (Vernonia) 6 PP MS in MA 6 Serving Columbia County through Engagement, Connection and Innovation Page 7

21 Columbia County 28 CLASS XX AND 4XX Sales Comparisons of Useable Arm s Length Transactions Serving Columbia County through Engagement, Connection and Innovation Page 8

22 Columbia County 28 Maintenance Area City of St. Helens: 8,, 75,, 7,, 65,, 6,, 55,, 5,, 45,, 4,, 35,, 3,, 25,, 2,, 5,,,, 5,, MA XX Sales Total Total Sales Price Year Total Total Sales Price % Increase or Decrease 23 24,664,33 24,477,864.76% 24 27,27,64 3,25, % 25 4,79,45 45,485, % 26 6,344,2 66,88,74 8.8% 27 57,45,3 66,843,594 4.% 28 69,44,7 76,87,86 9.7% Maintenance Area 2 Scappoose:,, 95,, 9,, 85,, 8,, 75,, 7,, 65,, 6,, 55,, 5,, 45,, 4,, 35,, 3,, 25,, 2,, 5,,,, 5,, MA 2 XX and 4XX Sales Total Total Sales Price Year Total Total Sales Price % Increase or Decrease 23 3,494,45 4,23, % 24 34,592,4 35,256,45.88% 25 4,34,83 43,5, % 26 74,33,99 74,575,95.59% 27 47,923,73 54,52,28 2.7% 28 92,934,82 93,39,7.49% Serving Columbia County through Engagement, Connection and Innovation Page 9

23 Columbia County 28 Maintenance Area 3 Vernonia: 26,, 24,, 22,, 2,, 8,, 6,, 4,, 2,,,, 8,, 6,, 4,, 2,, MA 3 XX and 4XX Sales Total Total Sales Price Year Total Total Sales Price % Increase or Decrease 23 6,876,3 5,83, % 24 9,54,9 9,97,54 4.7% 25,6,84,34, % 26 2,738,25 3,296,22 4.2% 27 4,69,94 5,526, % 28 2,888,2 23,469,82.% Maintenance Area 4 Rainier and Deer Island: 28,, 26,, 24,, 22,, 2,, 8,, 6,, 4,, 2,,,, 8,, 6,, 4,, 2,, MA 4 XX and 4XX Sales Total Total Sales Price Year Total Total Sales Price % Increase or Decrease 23 3,52,4 3,23, % 24 7,756,4 7,852,25.23% 25 7,922,36 8,2, % 26 2,985,43 2,65, % 27,948,77 2,65,48 5.2% 28 25,33,65 26,354,33 5.% Serving Columbia County through Engagement, Connection and Innovation Page 2

24 Columbia County 28 Maintenance Area 5 Clatskanie: 24,, 22,, 2,, 8,, 6,, 4,, 2,,,, 8,, 6,, 4,, 2,, MA 5 XX and 4XX Sales Total Total Sales Price Year Total Total Sales Price % Increase or Decrease 23 8,754,7 8,548,87 2.4% 24,524,76,69,569.8% 25 8,27,68 8,725,97 5.2% 26 4,6,76 4,488,65.84% 27 3,9,54 4,26,9 7.92% 28 22,443,2 22,674,879.2% Maintenance Area 6 Rural St. Helens, City of Columbia City, Warren: 6,, 55,, 5,, 45,, 4,, 35,, 3,, 25,, 2,, 5,,,, 5,, MA 6 4XX Sales Total Total Sales Price Year Total Total Sales Price % Increase or Decrease 23 4,342,5 2,845,838.65% 24 7,72,52 6,647, % 25 5,425,6 6,98, % 26 3,345,3 27,294,325.8% 27 29,386,95 32,36, % 28 55,888,42 56,27,263.57% Serving Columbia County through Engagement, Connection and Innovation Page 2

25 Columbia County 28 County Wide Property Class XX and 4XX: 32,, 3,, 28,, 26,, 24,, 22,, 2,, 8,, 6,, 4,, 2,,,, 8,, 6,, 4,, 2,, County Wide XX and 4XX vs. Sales Price County wide County wide Sales Price Year County wide County wide Sales Price % Increase or Decrease 23 7,643,34 68,939, % 24 6,82,55,398, % 25 24,234,22 33,822,95 7.7% 26 26,57,93 29,78,828.4% 27 73,835,6 96,56,8.33% ,49,6 298,88,25 4.5% Serving Columbia County through Engagement, Connection and Innovation Page 22

26 Columbia County 28 PROPERTY CLASS CLASS DESCRIPTIONS AND COUNTS Serving Columbia County through Engagement, Connection and Innovation Page 23

27 Columbia County 28 Prop Class Class Class Description 28 Count 27 Count Change from prior year 3 3 Centrally Assessed Odd Lot H & B Use Industrial Machinery and Equipment 4 4 Odd Lot H & B Use Residential Improved 4 4 H & B Use Rural Tract Improved 9 9 Personal Manufactured Structures Odd Lot Commercial Zone 24 2 H & B Use Commercial Improved H & B Use Commercial Improved H & B Use Rural Tract Improved 3 3 Odd Lot Odd Lot Industrial, Minerals Only H & B Use Industrial Machinery and Equipment H & B Use Industrial State Responsibility 4 4 Odd Lot H & B Use Residential Vacant Centrally Assessed Odd Lot H & B Use Residential Improved H & Best Use Residential Condominium H & B Use Rural Tract Improved 9 9 H & B Use Residential MS Residential, Floating Property H & B Use Commercial Improved 2 2 Odd Lot Commercial Zone 2 2 H & B Use Commercial Vacant H & B Use Industrial Vacant 2 2 H & B Use Commercial Improved H & B Use Industrial Improved 26 2 H & B Use Commercial Improved H & B Use Commercial MS Park improved H & B Use Commercial Improved H & B Use Industrial Vacant H & B Use Industrial Improved H & B Use Industrial State IPR/Aggregate H & B Use Industrial Vacant H & B Use Industrial State Responsibility H & B Use Industrial Machinery and Equipment H & B Use Industrial Vacant H & B Use Rural Tract Vacant H & B Use Industrial State Responsibility H & B Use Rural Tract Vacant Serving Columbia County through Engagement, Connection and Innovation Page 24

28 Columbia County 28 Prop Class Class Class Description 28 Count 27 Count Change from prior year 4 H & B Use Residential Improved H & B Use Rural Tract Improved H & B Use Residential MS H & B Use Rural Tract Improved H & B Use Rural Tract MS Improved H & B Use Rural Tract Improved H & B Use Residential Vacant H & B Use Industrial Vacant H & B Use Rural Tract Vacant H & B Use Residential Improved 54 2 H & B Use Commercial Improved 54 4 H & B Use Rural Tract Improved H & B Use Residential MS H & B Use Rural Tract MS Improved H & B Use Industrial Vacant H & B Use Rural Tract Vacant H & B Use Rural Tract Improved H & B Use Rural Tract MS Improved H & B Use Rural Tract Vacant H & B Use Residential Improved H & B Use Rural Tract Improved H & B Use Rural Tract MS Improved H & B Use Timber Vacant H & B Use Timber Improved 64 H & B Use Residential Vacant H & B Use Industrial Vacant H & B Use Rural Tract Vacant H & B Use Timber Vacant 64 H & B Use Residential Improved H & B Use Commercial Improved H & B Use Industrial State Responsibility 64 4 H & B Use Rural Tract Improved H & B Use Residential MS H & B Use Rural Tract Improved H & B Use Rural Tract MS Improved H & B Use Rural Tract Vacant H & B Use Residential Improved 68 3 H & B Use Industrial Vacant 68 4 H & B Use Rural Tract Improved H & B Use Rural Tract MS Improved H & B Use Mutli Family Imp. & MS Park Imp H & B Use Mutli Family Imp. & MS Park Imp Recreation, Land Only H & B Use Rural Tract Improved Serving Columbia County through Engagement, Connection and Innovation Page 25

29 Columbia County 28 Prop Class Class Class Description 28 Count 27 Count Change from prior year 8 8 Recreation, with Improvements Recreational Hillcrest/Columbia Hills H & B Use Commercial Vacant H & B Use Commercial Improved H & B Use Rural Tract Vacant 9 H & B Use Residential Improved H & B Use Commercial Improved H & B Use Rural Tract Improved H & B Use Commercial Vacant H & B Use Rural Tract Vacant Recreation, with Improvements 92 H & B Use Residential Improved H & B Use Commercial Improved Recreation, with Improvements 93 2 H & B Use Commercial Vacant H & B Use Rural Tract Vacant Recreation, Land Only H & B Use Residential Improved 93 2 H & B Use Commercial Improved H & B Use Rural Tract MS Improved 94 Odd Lot Odd Lot H & B Use Residential Vacant H & B Use Commercial Vacant H & B Use Industrial Vacant H & B Use Rural Tract Vacant H & B Use Timber Vacant H & B Use Mutli Family Vacant 94 8 Recreation, Land Only H & B Use Residential Improved H & B Use Commercial Improved H & B Use Industrial Improved H & B Use Rural Tract Improved Recreation, with Improvements H & B Use Commercial Improved H & B Use Commercial Improved 95 Odd Lot Odd Lot H & B Use Residential Vacant H & B Use Commercial Vacant H & B Use Industrial Vacant H & B Use Rural Tract Vacant H & B Use Timber Vacant Recreation, Land Only Serving Columbia County through Engagement, Connection and Innovation Page 26

30 Columbia County 28 Prop Class Class Class Description 28 Count 27 Count Change from prior year Recreational Hillcrest/Columbia Hills Personal Manufactured Structures 95 H & B Use Residential Improved H & B Use Residential MS H & B Use Commercial Improved H & B Use Industrial Improved 95 4 H & B Use Rural Tract Vacant 95 4 H & B Use Rural Tract Improved H & B Use Rural Tract MS Improved 95 8 Recreation, with Improvements Odd Lot Odd Lot Odd Lot H & B Use Residential Vacant H & B Use Commercial Vacant H & B Use Industrial Vacant H & B Use Rural Tract Vacant H & B Use Timber Vacant Recreation, Land Only H & B Use Commercial Improved H & B Use Industrial Vacant 96 3 H & B Use Industrial Improved H & B Use Rural Tract Improved H & B Use Commercial Improved H & B Use Rural Tract Vacant H & B Use Rural Tract Improved H & B Use Commercial Vacant H & B Use Rural Tract Vacant H & B Use Timber Vacant Recreation, Land Only H & B Use Residential Improved 97 2 H & B Use Commercial Vacant 97 2 H & B Use Commercial Improved H & B Use Industrial Improved 98 H & B Use Residential Vacant H & B Use Commercial Vacant H & B Use Residential Improved H & B Use Commercial Improved H & B Use Rural Tract Improved H & B Use Commercial Improved Odd Lot H & B Use Commercial Vacant H & B Use Commercial Improved H & B Use Industrial Vacant Serving Columbia County through Engagement, Connection and Innovation Page 27

31 Columbia County 28 Prop Class Class Class Description 28 Count 27 Count Change from prior year 99 3 H & B Use Industrial Improved H & B Use Rural Tract Vacant H & B Use Industrial Machinery and Equipment Odd Lot H & B Use Residential Improved H & B Use Commercial Vacant 99 2 H & B Use Commercial Improved H & B Use Industrial Improved H & B Use Industrial Machinery and Equipment H & B Use Rural Tract Vacant H & B Use Rural Tract Improved H & B Use Rural Tract MS Improved H & B Use Industrial Vacant H & B Use Industrial Improved 995 H & B Use Residential Improved H & B Use Commercial Improved H & B Use Mutli Family Imp. & MS Park Imp H & B Use Mutli Family Imp. & MS Park Imp. Serving Columbia County through Engagement, Connection and Innovation Page 28

32 Columbia County 28 TIME ADJUSTMENT STUDY Serving Columbia County through Engagement, Connection and Innovation Page 29

33 Columbia County 28 Property sales occurring within Columbia County from January, 27 through December 3, 27 were analyzed in order to determine an adjustment for change over time (time adjustment). These sales were separated in to four groups:. Class,, 2 and 9: These are properties located within the city limits of each maintenance area. 2. Class 4, 4 and 49: Those properties that are located outside the city limits within each maintenance area. 3. Class 9. This classing of properties is personal property manufactured structures that are located throughout the County. 4. Class. These properties are designated as floating property (floating homes, combinations and boathouses). Time Adjustment Conclusions: The mid point analysis for residential property ( Class XX) indicates an adjustment of.3 is needed for those properties located in the city limits. For rural property ( Class 4XX) located in all maintenance areas, a mid point analysis supports an adjustment of.4. For personal property manufactured structures ( Class 9) located in MA 7, a direct calculation analysis was performed and the sales price was then adjusted accordingly. Since there were too few sales of Commercial ( Class 2/2) and Industrial properties ( Class 3/3) available to specify a reliable change over time, it was decided that no time adjustment would be applied. Floating property ( Class ) also had too few sales for analysis. Therefore, no time adjustment was applied to these properties. Applying the time adjustment conclusion in the Helion ORCATS program:. The selected central tendency is multiplied by the conclusion from the time study. The product of this calculation is then entered into the Selected Ratio from Sales field. 2. Next, the Adjustment field is left at. 3. The values of the Selected Ratio from Sales and the Adjustment are multiplied and return a product that is automatically calculated and entered into the Before Ratio field. Historical Time Adjustment Conclusions: Year XX 4XX 23 98% 93% 24 97% 6% 25 4% 97% 26 99% % 27 96% 95% 28 3% 4% Serving Columbia County through Engagement, Connection and Innovation Page 3

34 Columbia County 28 Time Study for Class XX Count Cumulative Count Mean Median Wtd. Mean Selected Jan Feb Mar Apr May Jun Mid Point 7 Jul Aug Sep Oct Nov End of Year 2 Dec Total Sales: 74 Total July : 8,325,29 Total Dec : 6,794,37 Middle Sale: 37 Total July SP: 9,899,29 Total Dec SP: 7,557,997 Trend Factor:.3 Mid point time adj:.3 28 Class XX Time Adjustment Conclusion: The mid point of the sales is found to be July (the 7th month), with a corresponding mid point Mean central tendency of.9. The end of year central tendency Mean is.94. (.94.9)/.94 =.3 or 3%. +.3 =.3 the Mid Point Time Adjustment Factor Serving Columbia County through Engagement, Connection and Innovation Page 3

35 Columbia County Class XX Ratio Indicator Mean Median Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Month 28 vs Sales Price, Class XX and Sales Price 32,, 3,, 28,, 26,, 24,, 22,, 2,, 8,, 6,, 4,, 2,,,, 8,, 6,, 4,, 2,, Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Month Total Total SP Serving Columbia County through Engagement, Connection and Innovation Page 32

36 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count N4W8 CB // N2W3 AD /4/ N2W3 AD /5/ NW33 AD /5/ NW5 CB /6/ N4W8 CB // N2W6 BB // NW5 CB // NW28 AB // N2W7 AD /2/ N2W2 DC /2/ NW2 CA /2/ N4W8 AC /2/ NW5 BD /3/ N2W2 A /3/ * N4W3 BB /6/ NW7 AB /7/ NW5 DA /7/ NW5 CC /8/ N4W5 AD /9/ NW4 AA /2/ N2W3 CA /2/ NW5 AB /2/ NW28 DB /24/ NW4 DA /24/ NW7 CC /24/ NW4 DB /25/ NW4 AA /25/ N2W6 BC /25/ N2W2 DA /25/ NW33 DC /26/ N2W3 CD /26/ * N4W4 BA /26/ N2W2 DC /27/ NW32 DC /27/ NW34 CB /27/ NW2 CA /28/ NW5 BA /3/ N4W3 BB /3/ NW5 AC /3/ NW5 CB /3/ N2W2 CC // NW4 DB /2/ NW5 AB /3/ NW5 AC /3/ Serving Columbia County through Engagement, Connection and Innovation Page 33

37 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count NW7 CC /3/ N4W8 CD /3/ N4W8 DC /6/ N2W6 DA /6/ NW4 CA /6/ NW28 AB /7/ NW5 CD /7/ NW4 DA /7/ NW5 CC /8/ NW4 DB /9/ NW4 DB /9/ NW5 BD /9/ NW7 CB /9/ NW4 DD // NW34 CC /3/ N4W4 DA /3/ N4W8 AD /4/ N4W4 AC /5/ N2W3 AD /5/ N4W4 AD /5/ NW4 DB /6/ * N4W8 DC /6/ NW3 BC /7/ N4W4 BC /2/ NW5 CC /22/ NW5 AA /22/ * NW5 AD /22/ N4W4 BC /23/ * NW5 AC /23/ N2W3 AD /24/ NW5 CA /27/ NW2 BD /27/ NW5 AC /2/ N2W3 CD /2/ N2W2 AD /3/ N4W4 BD /3/ NW6 DA /3/ NW33 DA /6/ NW4 BC /7/ N2W7 DA /7/ * NW4 DD /7/ NW5 CB /8/ N2W3 BD /8/ N2W6 CC /8/ NW5 CD /9/ Serving Columbia County through Engagement, Connection and Innovation Page 34

38 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count N4W8 BC // NW6 DD // N2W3 AA // NW5 DB /4/ N2W2 DC /5/ N2W6 BB /5/ N2W3 AC /6/ N2W3 BD /6/ NW8 BA /6/ NW6 AD /6/ NW5 CB /6/ N2W3 BD /7/ NW3 BB /2/ * NW5 DB /2/ N2W6 CB /2/ NW2 CD /2/ N2W3 BB /23/ NW5 CC /23/ N2W DD /24/ NW33 DA /24/ N2W2 DC /27/ NW5 AB /28/ NW3 BB /28/ NW33 DC /29/ NW2 CA /29/ N2W3 CD /29/ NW28 BA /3/ NW6 DC /3/ NW8 BC /3/ N4W8 CD /3/ NW28 AA /3/ NW28 AC /3/ N4W5 DA /5/ NW28 AB /5/ N2W2 DC /7/ N2W3 CD // N4W8 DB /2/ NW5 BC /2/ N4W8 BC /2/ NW3 BB /3/ N2W2 DC /3/ N4W8 DA /3/ N2W AA /4/ N4W4 BD /4/ N2W7 DA /5/ Serving Columbia County through Engagement, Connection and Innovation Page 35

39 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count NW5 BD /7/ NW5 DC /8/ NW6 DA /8/ N2W6 CD /8/ NW5 AC /9/ NW5 AA /9/ NW32 DC /2/ NW32 DC /2/ NW2 CA /2/ NW32 DC /2/ NW5 BD /2/ NW5 AA /2/ NW5 CC /2/ N2W6 CA /24/ N2W2 AB /26/ NW5 DB /26/ NW4 DB /26/ N2W2 BB /26/ N4W9 CA /27/ N2W2 DC /27/ N4W8 CD /27/ NW33 DC /27/ NW6 DA /27/ NW7 AB /29/ NW5 AB // N2W6 CA // NW5 BD // NW2 BC /2/ * NW5 DA /2/ N2W3 BA /2/ NW4 AA /3/ NW28 DD /3/ NW5 DB /3/ N4W8 BC /4/ NW8 BA /4/ * NW5 AB /4/ N4W4 AB /5/ NW33 DA /5/ N4W8 AD /5/ N4W8 CA /5/ NW4 DD /9/ N4W4 AB // NW5 BC // NW2 CD // N2W6 CC // Serving Columbia County through Engagement, Connection and Innovation Page 36

40 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count NW34 CC // NW2 BC // N4W8 AD // N4W5 DA // * NW5 DA // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // N2W2 AD // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // NW8 BB // N2W6 DC /2/ N2W2 CB /2/ N2W2 DD /5/ NW4 AD /5/ N2W2 AD /6/ N2W3 AA /6/ NW8 BA /6/ NW6 DA /6/ NW6 DD /6/ N4W9 CA /8/ Serving Columbia County through Engagement, Connection and Innovation Page 37

41 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count NW5 DA /8/ NW3 BB /8/ NW6 DD /8/ N2W2 CB /8/ N2W2 AA /8/ N4W5 AC /9/ NW5 AC /22/ N2W3 AD /22/ N2W2 AD /22/ NW5 CA /22/ N4W3 BB /23/ N4W5 AD /23/ N2W3 BC /23/ NW28 DB /23/ NW4 BD /23/ N2W2 AD /24/ N2W3 CA /24/ NW3 BC /24/ N2W2 AC /25/ * NW5 AD /25/ N2W2 AD /25/ * N2W2 CD /25/ N2W AA /26/ NW5 DB /26/ N2W DA /26/ NW5 AC /26/ N2W2 AC /3/ N2W CC /3/ NW6 DC /3/ N2W2 DB /3/ * NW33 DC /3/ NW5 BD /3/ NW6 DA // NW32 DC // NW4 BD // NW5 AC /2/ NW28 DB /2/ NW32 DB /2/ * NW8 BC /2/ N2W AA /4/ N4W8 CD /5/ NW28 DB /6/ N2W2 AD /6/ N4W3 BD /6/ N2W2 AD /6/ Serving Columbia County through Engagement, Connection and Innovation Page 38

42 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count N2W2 AD /6/ * N2W2 AB /6/ N2W7 AC /7/ N2W3 AA /7/ N4W5 AD /7/ NW5 DC /8/ NW5 CB /8/ NW5 BD /8/ N2W2 DC /8/ * N4W3 BB /8/ NW4 DB /9/ N4W7 AD // N2W6 DD /2/ NW5 CD /2/ NW5 DB /2/ NW5 DC /2/ NW8 BB /3/ N2W3 CA /3/ N2W2 AD /3/ NW33 DB /3/ N2W2 AD /4/ NW4 DC /4/ N2W3 BD /5/ NW4 CB /5/ NW3 BC /5/ N2W DA /5/ NW7 AB /6/ N2W3 AD /9/ N4W4 BD /9/ N2W2 AD /9/ N4W3 BA /9/ NW34 CC /2/ NW8 BC /2/ NW34 CC /2/ NW4 DA /2/ NW5 BC /2/ N4W9 CA /2/ N2W3 AA /2/ N2W DD /2/ NW5 AB /2/ NW2 CA /2/ N2W2 AD /22/ NW5 AB /22/ NW5 DB /23/ NW5 AA /23/ Serving Columbia County through Engagement, Connection and Innovation Page 39

43 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count N2W3 BA /23/ * N4W3 BC /23/ NW4 DC /26/ N2W2 CC /26/ NW28 DB /27/ NW7 AB /27/ NW28 DA /28/ * N4W4 AD /29/ N2W2 CD /29/ N2W2 DC /29/ N2W6 DA /29/ NW5 DD /3/ N4W5 DA /3/ N4W4 BA /3/ N2W3 CD /5/ N2W6 DD /5/ NW5 AB /5/ N2W3 CA /5/ N2W3 CA /5/ N2W DB /6/ NW8 BB /7/ N2W3 AC /8/ N2W7 AD // NW5 AC // NW4 DA // NW4 DB /2/ NW5 DB /2/ NW8 BB /2/ N2W3 CA /2/ N2W3 CC /2/ N2W3 CA /2/ NW5 AB /2/ NW8 BB /2/ NW8 BB /2/ NW33 AD /3/ N4W3 BA /3/ NW5 BD /3/ * NW5 DA /3/ NW5 BA /4/ N4W4 BA /4/ NW33 DA /4/ NW3 BC /4/ N2W3 CC /4/ * NW2 CB /7/ NW2 CA /7/ Serving Columbia County through Engagement, Connection and Innovation Page 4

44 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count NW5 BA /7/ N2W DD /7/ N2W2 DD /7/ N4W3 BD /8/ N2W3 BD /9/ N2W2 DD /2/ N4W4 AD /2/ N2W DA /2/ N2W DA /2/ N2W6 CC /2/ NW4 CA /2/ NW28 DA /2/ NW5 BC /2/ * N4W4 BA /2/ * N4W5 AC /2/ N2W AA /24/ NW33 DB /24/ NW5 CC /24/ NW3 BC /24/ N4W3 BB /24/ NW34 CB /25/ N4W5 DA /25/ * NW5 CD /25/ N2W3 CD /26/ NW7 AB /26/ NW34 CC /26/ NW4 DD /26/ NW5 DA /28/ N4W5 AD /28/ N2W3 AD /3/ NW4 CA /3/ NW32 DC /3/ N2W3 CC /3/ N2W3 CC /3/ N2W3 CC /3/ N2W3 CC /3/ N2W3 CC /3/ N2W3 CC /3/ NW2 CB // NW28 BD /2/ NW3 BC /2/ N2W DB /3/ NW4 DA /3/ N2W7 DC /3/ NW5 AC /4/ Serving Columbia County through Engagement, Connection and Innovation Page 4

45 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count NW5 CC /4/ NW32 DC /7/ NW5 CB /7/ NW5 AC /7/ NW6 DD /7/ NW2 BD /8/ N2W6 BC /8/ NW5 BA /8/ N2W7 DB /8/ N2W DA /9/ N2W2 DD // N4W8 DA // N4W5 AD // NW6 DC // N4W4 AB // NW8 BB // NW33 DA /4/ NW5 DB /4/ N4W3 BD /4/ N2W2 AD /4/ N4W8 CD /5/ * N4W3 BC /5/ NW2 BC /5/ * NW4 DD /5/ * NW4 CB /5/ NW5 DB /6/ N4W9 CA /7/ NW5 BC /7/ N2W3 CA /7/ N2W3 CC /7/ N2W3 CA /7/ N2W3 CA /7/ NW5 AC /8/ NW3 BC /8/ NW4 AD /2/ N2W2 CC /2/ NW5 CB /2/ NW5 CD /2/ NW5 BD /23/ NW28 CA /23/ N4W4 AD /24/ N2W3 BA /24/ N2W2 BC /25/ N2W2 AD /25/ NW33 DA /25/ Serving Columbia County through Engagement, Connection and Innovation Page 42

46 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count NW33 DA /25/ NW28 CA /25/ NW28 BD /25/ * N4W5 DA /25/ NW5 AC /28/ NW5 CD /28/ NW5 AC /28/ NW33 DD /29/ NW4 AA /29/ N2W3 CA /29/ N2W3 CC /29/ N2W CC /29/ NW28 DA /3/ N2W3 BA /3/ N2W2 CD /3/ N2W2 CB /3/ NW28 BA /3/ NW32 DB /3/ N4W8 CA /3/ NW3 CB // NW5 BC // N4W4 BC // N2W6 CC /4/ N2W2 DC /5/ NW6 DC /6/ NW6 DA /6/ N2W3 CC /6/ N2W3 CC /6/ N2W3 CC /6/ NW3 BB /7/ NW7 CA /7/ NW33 DD /7/ N4W4 AB /8/ N4W4 AB /8/ NW4 AD /8/ N4W4 AC /8/ N2W3 CA /8/ N2W3 CA /8/ N2W3 CA /8/ N2W3 CD // N2W3 CA // N2W2 DC /2/ N2W2 AD /2/ NW4 DC /2/ N2W3 CD /2/ Serving Columbia County through Engagement, Connection and Innovation Page 43

47 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count N4W8 CD /2/ N2W AA /3/ NW6 AD /3/ NW2 CD /3/ NW33 DB /3/ NW28 DA /3/ N4W7 BA /3/ N2W6 DB /3/ NW4 BA /4/ NW6 DC /4/ * N2W3 AD /4/ NW3 BD /5/ NW3 BB /5/ NW5 DC /5/ N2W3 CC /5/ N4W4 DA /8/ NW5 BD /8/ NW34 CC /8/ NW6 DD /9/ NW4 DD /9/ N2W2 DC /9/ N2W6 DC /9/ NW4 CA /9/ NW5 AD /2/ N4W8 BD /2/ N2W3 BD /2/ NW7 CC /2/ * NW6 AD /2/ N2W3 CA /2/ N2W3 AD /2/ N2W2 BC /2/ N2W6 BB /2/ N2W2 DC /2/ N2W6 CC /2/ NW5 DC /2/ N2W2 DC /22/ NW5 DA /22/ NW7 AB /25/ NW2 BD /25/ NW4 AA /25/ NW5 AC /26/ N4W5 AD /26/ NW5 AC /26/ NW3 BC /26/ NW5 BC /27/ Serving Columbia County through Engagement, Connection and Innovation Page 44

48 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count N4W4 BD /27/ NW7 CC /27/ NW6 DA /27/ N2W2 AD /28/ N4W5 AD /28/ NW5 BD /2/ NW5 CB /3/ NW5 CC /3/ NW33 DB /3/ NW7 CB /3/ NW4 AD /3/ N2W2 BB /5/ N2W2 BD /5/ N2W6 CC /6/ N2W3 CC /6/ NW5 DB /6/ N2W3 CA /6/ N2W3 CA /6/ N2W3 BB /9/ N2W6 CB /9/ NW5 CA /9/ NW4 AA /9/ NW6 DC // * N4W4 AC // N2W3 CA // NW5 DA // NW28 DD // N2W3 CA // N2W3 CC // N2W3 CC // NW5 AB /2/ NW32 DC /3/ NW5 AB /3/ NW2 CA /3/ NW6 DD /3/ NW4 AD /3/ NW5 AC /6/ N4W4 BA /7/ N2W3 AC /8/ NW4 AD /8/ NW4 AD /8/ NW5 DA /8/ NW5 CC /9/ N2W2 DD /9/ N4W9 CB /9/ Serving Columbia County through Engagement, Connection and Innovation Page 45

49 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count * N4W4 BD /9/ NW4 DA /2/ NW33 DB /23/ N4W3 CA /24/ N2W6 DC /25/ NW33 DC /25/ NW5 CB /25/ N2W2 AD /25/ N4W5 AC /25/ NW5 AB /25/ * N4W5 AD /26/ NW5 BA /26/ N2W2 DC /26/ NW4 DA /26/ NW5 BA /26/ * N4W3 CA /26/ NW5 AC /27/ NW4 CA /27/ N2W2 DB /28/ N2W3 AD /3/ NW5 BD /3/ NW28 DB /3/ NW5 BD /3/ N4W4 AD /3/ N2W DD /3/ NW28 DA /3/ N2W2 AD /3/ NW5 AB // N4W9 CB // NW6 DD // N4W5 AA // N2W CC /2/ NW3 BD /3/ N4W4 BC /3/ N2W3 BD /3/ * NW28 AA /6/ N2W7 DA /7/ N2W2 CA /7/ NW4 AD /7/ NW7 CC /7/ NW5 DA /7/ N2W3 CC /7/ N2W3 CA /7/ N2W3 CA /7/ N2W3 CA /7/ Serving Columbia County through Engagement, Connection and Innovation Page 46

50 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count N2W3 CA /7/ N2W3 CA /7/ N2W3 AD /8/ N2W3 AD /8/ N4W5 AD /8/ N4W8 BD /8/ NW2 BC /8/ NW5 AB // NW4 AA // NW6 DD /2/ NW2 BD /3/ N4W4 AC /3/ NW5 BD /4/ NW33 AD /4/ NW5 AB /4/ N2W6 CA /4/ NW6 DC /4/ * N4W4 AC /5/ N4W8 BC /6/ NW3 BC /6/ NW33 DD /7/ NW5 AC /7/ N2W3 CD /7/ NW4 DB /7/ N2W6 DB /7/ NW4 DB /7/ NW5 AD /7/ N2W6 BC /7/ NW5 DA /2/ N4W3 BA /2/ N2W AA /2/ NW5 CB /2/ N2W3 CB /2/ N2W3 CB /2/ N2W2 A /2/ NW5 CB /2/ NW32 DD /22/ NW28 BA /22/ N4W5 AD /27/ NW34 CB /27/ N2W3 BA /27/ NW5 DC /27/ * N2W3 BA /28/ * N4W8 CD /28/ N2W DB /29/ Serving Columbia County through Engagement, Connection and Innovation Page 47

51 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count NW5 CC /29/ NW5 CB /29/ N2W2 BB /3/ NW5 AA /3/ NW6 DC /3/ NW5 CA // NW7 CA // NW28 AB // N2W3 CC // N2W3 CA // N2W3 CA // N2W3 AD /4/ N2W2 DD /4/ N4W5 AD /4/ NW4 BC /4/ N2W2 AD /5/ NW5 DC /5/ NW7 CB /5/ NW28 AB /6/ N2W2 DD /6/ NW7 CC /6/ NW4 BD /6/ NW28 DD /7/ NW7 CC /7/ N2W2 AB /7/ NW34 CC /7/ N2W6 BC /8/ NW5 BD /8/ NW8 BB /8/ N2W3 CA /8/ N2W3 CA /8/ N2W3 CC /8/ N2W7 AD /8/ N4W34 CD /9/ NW28 BA /2/ N2W6 DA /3/ N2W3 CB /3/ NW4 CA /3/ N2W3 CB /3/ N2W3 CB /3/ N2W3 CB /3/ NW34 CD /3/ N2W2 DB /4/ NW4 DA /4/ N4W5 AA /5/ Serving Columbia County through Engagement, Connection and Innovation Page 48

52 Columbia County 28 Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before # of Mo. # Year Class Class Class Code No Size Price Ratio Mo. Count N4W4 AC /6/ NW5 DC /8/ N2W3 CA /8/ N2W3 CA /8/ NW4 BC /9/ N2W3 BA /9/ N2W3 CA /9/ NW3 BD /2/ N2W2 AD /2/ N2W2 DD /2/ NW7 CC /2/ NW5 DC /22/ N2W2 AC /26/ N2W3 CA /26/ N2W3 CA /26/ NW33 DC /27/ N2W2 DA /27/ NW4 AC /28/ N2W3 CB /29/ N2W3 CB /29/ * NW5 CC /29/ Serving Columbia County through Engagement, Connection and Innovation Page 49

53 Columbia County 28 Time Study for Class 4XX Count Cumulative Count Mean Median Wtd. Mean Selected Jan Feb Mar Apr May Jun Mid Point 7 Jul Aug Sep Oct Nov End of Year 2 Dec Total Sales: 294 Total July : 8,442,77 Total Dec : 7,366, Middle Sale: 47 Total July SP: 8,682,7 Total Dec SP: 7,368,879 Trend Factor:.4 Mid point time adj:.4 28 Class 4XX Time Adjustment Conclusion: The mid point of the sales is found to be July (the 7th month, with a corresponding mid point Mean central tendency of.97. The end of year central tendency Mean is.. (..97)/. =.4 or 4%. +.4 =.4, the Mid Point Time Adjustment Factor Serving Columbia County through Engagement, Connection and Innovation Page 5

54 Columbia County Class 4XX Ratio Indicator Mean Median Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Month 28 vs Sales Price, Class 4XX 3,, 2,,,, and Sales Price,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,,,, Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Month Total Total SP Serving Columbia County through Engagement, Connection and Innovation Page 5

55 Columbia County 28 # Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before Month Mo. Year Class Class Class Code No Size Price Ratio Count * N3W /4/ * NW7 C /6/ * NW6 C /6/ N2W /9/ * N2W5 A // N4W9 BA // N2W CA /3/ * N2W /3/ * N4W /3/ * N2W2 A /8/ * N3W /2/ N3W /23/ NW8 BC /25/ * N3W8 A /25/ * N2W /26/ * N2W34 B /27/ N2W6 A /3/ * N2W /3/ * N5W /2/ N2W2 A /2/ * N3W4 A /2/ * N3W B /3/ * N2W34 C /8/ N3W6 C /9/ * N3W /9/ N2W25 A // N4W /3/ * N3W /4/ N5W6 BD /4/ * N4W2 BA /5/ * N2W /5/ * N2W7 D /6/ N5W6 BC /7/ N2W /7/ * N2W /7/ * N2W8 D /7/ N2W /2/ * N2W /2/ N4W8 AD /2/ N2W24 B /2/ N2W /22/ N2W7 C /24/ * NW9 C /24/ * N5W /27/ N4W27 DA /27/ Serving Columbia County through Engagement, Connection and Innovation Page 52

56 Columbia County 28 # Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before Month Mo. Year Class Class Class Code No Size Price Ratio Count N2W /28/ N4W3 A /28/ * N2W // * N2W8 A /2/ * NW3 D /3/ N2W24 C /6/ * N3W A /6/ N2W23 CA /6/ * N4W4 B /7/ * N2W22 B /7/ * N3W B /5/ * N2W5 D /6/ NW8 CB /7/ N2W23 A /2/ N3W4 B /2/ * N5W /22/ N5W /22/ * N5W6 BC /23/ NW7 BC /25/ * N3W /27/ NW8 BB /28/ * N2W5 AC /29/ * NW9 AC /29/ N2W /29/ N2W /3/ N2W3 B /3/ * N2W25 A /5/ * N3W C /5/ * N2W /6/ * NW3 D // * N2W2 CA // N3W /2/ N4W8 AB /2/ * N2W /2/ * N4W7 D /3/ NW7 CB /7/ * N3W3 C /25/ NW6 A /26/ * NW7 C /26/ N2W22 CA /27/ * N2W /27/ N3W /28/ N2W /28/ N4W /2/ * N3W /3/ Serving Columbia County through Engagement, Connection and Innovation Page 53

57 Columbia County 28 # Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before Month Mo. Year Class Class Class Code No Size Price Ratio Count * NW7 CB /5/ NW8 B /5/ * N2W2 A /8/ N4W9 BA // * N2W // * N2W4 A /6/ * N2W27 DC /6/ N5W6 BC /6/ N2W /6/ N4W7 D /7/ * N2W /8/ * N2W24 AD /8/ * N2W /9/ * N2W4 DB /9/ NW7 CB /22/ * N2W4 C /22/ * NW8 CA /22/ NW6 C /22/ * N4W8 C /22/ * N2W /23/ * N2W5 B /23/ NW7 B /26/ * N3W3 C /26/ * NW8 B /26/ * NW6 B // N2W // * N2W29 C // * N3W C /2/ * N2W /5/ * N3W /7/ * N3W A /7/ NW32 C /8/ N2W A /9/ N2W3 D /9/ * N2W25 D /9/ * N2W24 C /9/ * N2W /3/ * N2W26 D /3/ NW32 C /4/ * N4W /4/ N3W3 A /6/ N3W /2/ N2W A /22/ * N4W3 B /22/ NW9 CA /22/ Serving Columbia County through Engagement, Connection and Innovation Page 54

58 Columbia County 28 # Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before Month Mo. Year Class Class Class Code No Size Price Ratio Count * N3W9 A /22/ NW7 B /26/ * N2W /27/ N2W36 C /27/ * N2W /28/ N4W /29/ * N4W /29/ * N5W /29/ * N2W26 D /3/ * N2W26 A /3/ NW7 AB // * N3W // * N4W // * N2W5 B // * N2W2 DD /2/ * N2W25 D /3/ * N2W3 BB /3/ NW9 B /4/ N2W24 C /7/ * N2W24 C /2/ * N2W27 B /2/ N5W6 BC /2/ N2W8 D /24/ * N4W /25/ N2W22 AD /26/ * N2W2 DA /26/ N2W24 C /27/ * N2W /27/ * N4W /28/ * N4W33 DC /28/ N4W8 D /3/ N3W /3/ * N2W /3/ * N2W2 A /2/ NW6 AD /3/ N2W36 D /3/ * N3W B /4/ N2W /4/ * N4W /8/ * NW9 AC /8/ N2W35 BC /9/ N2W2 DA // N4W5 DC // * N4W /2/ * N3W B /4/ Serving Columbia County through Engagement, Connection and Innovation Page 55

59 Columbia County 28 # Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before Month Mo. Year Class Class Class Code No Size Price Ratio Count * N2W6 B /4/ * N3W /5/ N3W4 B /5/ N2W3 A /6/ NW5 BD /6/ NW8 CC /7/ N2W /7/ N2W /8/ * N2W2 B /8/ N3W6 C /2/ * N5W36 D /2/ * N2W2 D /22/ * N3W /22/ * N4W /22/ * N2W /23/ N4W26 C /24/ N4W3 B /24/ * N2W34 AD /25/ * N2W9 AA /26/ N2W3 A /28/ NW /29/ * N2W25 AD /29/ * N2W /29/ * N2W6 D /3/ * N2W /3/ N2W4 A /5/ * N4W /5/ N2W25 C /5/ N2W7 C /6/ NW8 BB /7/ NW8 CB /8/ * N2W23 A // N3W // N2W24 C /3/ N2W2 C /3/ * NW8 D /4/ N2W /5/ N2W /5/ * N4W /8/ N5W /9/ * N3W3 A /9/ NW8 A /2/ N3W4 B /2/ N2W B /2/ * N2W /26/ Serving Columbia County through Engagement, Connection and Innovation Page 56

60 Columbia County 28 # Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before Month Mo. Year Class Class Class Code No Size Price Ratio Count * NW /26/ N2W CA /27/ * N2W9 C /27/ * N2W2 C /28/ * N4W27 D /28/ * N2W5 D /4/ N2W /4/ * N2W23 C /5/ * N3W /5/ * N3W B /6/ * N2W9 A /6/ N2W24 C /9/ * N3W27 C /9/ * N2W7 D // * N2W3 A /2/ NW7 AA /2/ N2W2 AD /6/ * N2W35 AB /6/ N2W27 C /7/ N2W2 C /8/ N4W A /9/ N5W25 CB /9/ NW6 A /9/ N3W34 A /9/ N2W26 B /25/ * N5W /26/ * NW7 BA /27/ NW7 AB /3/ * N2W25 B /3/ N2W34 B /3/ NW7 B /6/ * NW8 CB /6/ N2W2 BA /6/ * N2W36 C /6/ NW7 B /7/ * N3W /7/ N2W /3/ * N2W25 C /3/ * N2W23 A /3/ * N2W3 C /4/ N2W /5/ NW7 CB /7/ * N2W /2/ * N2W /2/ N2W2 A /27/ Serving Columbia County through Engagement, Connection and Innovation Page 57

61 Columbia County 28 # Ratio MA SA NH Prop Stat Sales Acct Map # Book Page Total Total Sale Sales Date Before Month Mo. Year Class Class Class Code No Size Price Ratio Count * N5W6 BC /27/ N3W /29/ NW32 CD /29/ * NW7 BA // N2W3 C /4/ N2W25 C /4/ * N4W22 D /4/ N2W3 BB /4/ N2W9 C /5/ * N4W7 C /6/ * N2W23 B /7/ N2W24 C /8/ N4W /9/ N2W /2/ * N2W23 DB /5/ N2W26 D /5/ * NW3 B /9/ N2W /2/ * N2W /2/ * N4W22 D /22/ * N2W /23/ * N2W /26/ * NW7 B /28/ N2W24 C /29/ Serving Columbia County through Engagement, Connection and Innovation Page 58

62 Columbia County 28 Time Study for Class 9, Personal Property Manufactured Structures /SP = Before Ratio Before-Sales Ratios 28 Class 9 Sales Date Direct Calculation (Linear Regression) Analysis adjusting the sales price on an annual basis:. Y axis intersect: //7 79% 2/3/7 7% 2. Amount of change: 9% 3. Annual change factor: 9% 4. Annual adj. factor: % 5. Overall adjustment: % 6. Intermediate adj factor:.8% /Time Adj. SP = Time Adj. Sales Ratio After-Time Adjusted Sales Ratios 28 Class 9 Sales Date Serving Columbia County through Engagement, Connection and Innovation Page 59

63 Sale No Acct MA SA RJ Code Sale Date Adjusted Sales Price 28 Base Before Ratio # of Monthly Months Adj to Dec Factor Columbia County 28 Total Adj. Factor Total Adj Time Adj. Sales Price /2/7 65, 5,2 77.8% 9% 5,893 7, /23/7 8, 49, % 9%,698 28, /24/7 4, 33,8 82.8% 9% 3,77 44, /28/7 38,9 8, % 9% 2,593 5, /28/7 5, 43, % 9% 4,533 54, //7 3, 2, % 8% 2,473 32, /3/7 98, 53,5 55.8% 8% 8,77 6, /4/7 8, 3, % 7%,335 9, /2/7 5, 48, % 7% 3,79 53, /26/7 8, 6, % 7% 593 8, //7, 9, % 7% 725, //7 77, 46, % 7% 5,77 82, //7 49,9 39, % 7% 3,29 53, /3/7 6, 3, % 7%,55 7, /25/7 24, 9, % 7% 3,45 27, /9/7 76, 74, % 6% 4,385 8, /3/7 26,5 62, % 6% 7,298 33, /2/7 65, 49, % 6% 3,75 68, /3/7 8,7 45, % 6% 4,656 85, //7 5,5 5,5 6.8% 5% 272 5, /8/7 35, 6, % 5%,73 36, /24/7 9, 73, % 5% 5,885 24, /28/7 45, 57, % 5% 2,225 47, /3/7 25, 32, % 4%,3 26, /6/7 7,5 9, % 4% 39 7, /29/7 99, 58, % 4% 4,8 3, //7 22,5 2, % 3% , /6/7 52, 4, % 3%,74 53, /29/7 62,75 35, % 3% 2,69 64, /4/7 76, 36, % 2%,879 77, Time Adj. Ratio Serving Columbia County through Engagement, Connection and Innovation Page 6

64 Sale No Acct MA SA RJ Code Sale Date Adjusted Sales Price 28 Base Before Ratio # of Monthly Months Adj to Dec Factor Columbia County 28 Total Adj. Factor Total Adj Time Adj. Sales Price /26/7 65, 49, % 2%,67 66, /3/7 7, 6, % 2%,54 7, /7/7 65,25 34, % 2%,76 66, /7/7 59, 98, % 2% 2,62 6, /27/7 34,5 24, % 2% , //7 8,5 35, % % 663 8, /28/7 7,5 44, % % ,89 6 Time Adj. Ratio Total Sales 37 Serving Columbia County through Engagement, Connection and Innovation Page 6

65 Columbia County 28 SUPPLEMENTAL NOTES Serving Columbia County through Engagement, Connection and Innovation Page 62

66 Columbia County 28 Areas of Reappraisal: Maintenance Area 3, Vernonia Currently, all of the unimproved and improved properties located in Vernonia are being reappraised. The sales of the properties located in Vernonia, which are used in this, have been reviewed and reappraised to reflect current base values and set up conclusions for January. Areas of Recalculation: Maintenance Area Maintenance Area 2 Maintenance Area 4 Maintenance Area 5 Maintenance Area 6 Maintenance Area 7 Floating Property City of St. Helens Scappoose Rainier Clatskanie Rural St. Helens, City of Columbia City, Warren and Deer Island Personal Property Manufactured Structures, Countywide Personal Property Floating Homes, Boathouses and Combinations, Countywide Changed Study Areas: Due to the adjustment of the maintenance area lines, several study areas were reassigned to different maintenance areas. Please refer to the Grouping Analysis and Study Area List section for the location of each study area within the County. No new study areas were created for the 28 ratio year. ORCATS Property Appraisal Conversion: In May, the Helion ORCATS software company began the process of converting our data from Real Value Voucher to Property Appraisal. This conversion process has taken some time to complete. As with any software conversion, there is an opportunity to "clean up" old legacy data and eliminate the redundancy of some processes. With the re-write and conversion to Property Appraisal, the goal of the Assessor is for current assessment records to reflect data as it is described in Oregon Revised Statute. Serving Columbia County through Engagement, Connection and Innovation Page 63

67 Columbia County 28 SUMMARY OF RATIO INDICATIONS Serving Columbia County through Engagement, Connection and Innovation Page 64

68 Summary of Ratio Indications 28 YEAR MA SA NH LAND% OSD% IMPR% OVERALL% CLASS COD PRD RE CALC Page 65

69 Summary of Ratio Indications 28 YEAR MA SA NH LAND% OSD% IMPR% OVERALL% CLASS COD PRD RE CALC Page 66

70 Summary of Ratio Indications 28 YEAR MA SA NH LAND% OSD% IMPR% OVERALL% COD PRD RE CLASS CALC Page 67

71 Summary of Ratio Indications 28 YEAR MA SA NH LAND% OSD% IMPR% OVERALL% COD PRD RE CLASS CALC Page 68

72 Summary of Ratio Indications 28 YEAR MA SA NH LAND% OSD% IMPR% OVERALL% COD PRD RE CLASS CALC Page 69

73 Summary of Ratio Indications 28 YEAR MA SA NH LAND% OSD% IMPR% OVERALL% CLASS COD PRD RE CALC Page 7

74 Summary of Ratio Indications 28 YEAR MA SA NH LAND% OSD% IMPR% OVERALL% CLASS COD PRD RE CALC Page 7

75 Summary of Ratio Indications 28 YEAR MA SA NH LAND% OSD% IMPR% OVERALL% COD PRD RE CLASS CALC Page 72

76 Summary of Ratio Indications 28 YEAR MA SA NH LAND% OSD% IMPR% OVERALL% CLASS COD PRD RE CALC Page 73

77 Columbia County 28 MARKET AREA ANALYSIS ADJUSTMENTS & CONCLUSIONS Serving Columbia County through Engagement, Connection and Innovation Page 74

78 Columbia County 28 RESIDENTIAL PROPERTY Serving Columbia County through Engagement, Connection and Innovation Page 75

79 Columbia County 28 MAINTENANCE AREA CITY OF ST. HELENS Serving Columbia County through Engagement, Connection and Innovation Page 76

80 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location 28 7 St Helens 5 28 St Helens Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 5,33, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 5,925,756. %. %. %. % Selected Ratio Explanation Performance History Adjustment 4 : SA : SA 5 Unimproved land, City of St. Helens and Riverfront property The sales array of vacant land for the City of St. Helens (SA ) and Riverfront (SA 5) returned 7 sales which is 3.98% of the population. The Mean of 93 was selected as the best indicator and was then adjusted by 3 (the Time Study conclusion). The resulting Selected Ratio is 96 and the Overall Adjustment Factor is 4. COD PRD Page 77

81 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Mar Jul Aug Sep Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE 3 4NW3-BD ,86 5,86 7, Nov NW5-DA ,77 34,77 46,25 Jul NW3-BD ,86 5,86 65, Dec NW5-CD ,46 7,46 74,5 Mar NW3-BD ,55 9,55 85, Sep NW4-AD ,6 35,6 3,9 Aug NW33-DD ,86 5,86 45, Nov DATE NO RATIO Page 78

82 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location St Helens 5 28 St Helens Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 266 3, % 25,54,46,489,82 487,2,86 3,67, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn %.92 % 57.8 %.44 % 26,575,38,489,82 545,576,423 4,2, %.2 % %.45 % Selected Ratio Explanation Performance History Adjustment 8 : SA : SA 5 Improved property, City of St. Helens and Riverfront property For this analysis, the Median and Weighted Mean returned the same ratio of 9. This is further supported by the Mean of 89. Therefore, the Median (9) was selected and was then adjusted by 3, the conclusion from the Class XX Time Study. This resulted in a Before Ratio of 93 and an Overall Adjustment of 8. COD PRD Page 79

83 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW34-CC ,86 84,6 62,47 298, Jun NW5-DA ,74 74,43 5,7 265, Nov NW4-DC ,86 5,6 29,46 25, Jun NW4-CB ,35 6,44 33,79 25, Jun NW3-BC ,4 64,33 4,74 228, Nov NW3-BC ,86 43, 2,97 93, Jul NW4-DB ,86 7,8 48,67 234, Nov NW4-DA ,6 43,89 6,49 65, Dec NW4-CA ,95 7,94 4,89 22, Sep NW5-DA ,25 84,43 58,68 242, Oct NW4-AA ,96 9,68 68,64 253, May NW4-DA ,86 79,34 57,2 23, Oct NW5-AC ,65 9,84 93,49 279,4 Aug NW5-CD ,29 62,6 37,35 95, Jun NW3-CB ,86 72,32 5,8 25, Sep NW4-DB ,86 67,99 45,85 29, Nov NW5-AC ,24,85 95,9 273, Jul NW34-CC ,86,38 88,24 265, Jul NW3-BB ,53 78,6 256,69 363, Sep DATE NO RATIO Page 8

84 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO NW4-CA ,5 76,9 48,42 27, Feb NW8-BA ,69 57,8 25,87 75, May NW4-AD ,4 9,2 86,53 26, Oct NW3-BB ,86 79,99 57,85 25, Apr NW33-DC ,86 8,94 59,8 22, Apr NW4-CA ,86 74,54 52,4 2, Jul NW5-CC ,46 6,53 23,99 28, Aug NW3-BC ,4 5,53 92,94 265, Aug NW5-AC ,8 2,4 26,84 285, Nov NW5-AC ,27 9,88 86,5 25, Apr NW3-BB ,3 97,5 67,53 227,5 May NW4-AD ,65 63,7 47,36 98, May NW5-AC ,6 64,29 62,9 22, Aug NW5-AC ,62 5, 36,63 84,9 Sep NW5-AC ,8 9,23 25,3 274, May NW5-CC ,82 22,93 225,75 299,5 Jul NW3-BC ,44 87,4 8,58 24, Sep NW5-AB ,98 6,46 25,44 275, Oct NW4-DA ,86 86,5 64,37 25, Jan NW5-CD ,25 4,6 78,86 235,5 Feb NW34-CC ,86 7,29 48,5 95,5 May NW3-BC ,5 97,68 74,9 23, May NW4-BA ,86 9,57 68,43 223, Sep NW3-BB ,86 5,32 28,8 67, Mar NW33-DA ,24 8,6 58,84 27,5 May NW4-DA ,86 79,7 57,57 25, Jun NW4-CA ,8 5,8 38,98 8, Jul NW34-CC ,86 2,33 9,9 246, Sep NW5-DC ,83 82,3 28,4 364, Sep NW4-DB ,86 84,58 62,44 29, Jan NW4-DB ,86 77,5 55,37 2, Feb NW4-DD ,86 75,22 53,8 96,5 Feb NW5-DC ,2 67,36 268,57 345, Apr NW5-AC ,8 2,6 26,86 266,75 Jun NW33-DD ,86 7,78 49,64 92,5 Aug NW4-AD ,43 85,9 74,62 224,9 Sep NW4-DC ,33 8,65 29,98 27, Sep NW8-BA ,9 82,5 65,4 2, Mar NW4-DB ,86 43,99 2,85 55, Jun NW5-AA ,23 6,33 2,56 267, Jun NW5-CD ,6 9,82 99,43 252, Aug NW5-AC , 39,85 239,95 3,9 Aug NW4-AA ,86 6,73 239,59 35, Aug NW5-DB ,63,7 29,8 276, Jun NW4-DD ,86 8,79 59,65 98,5 Aug NW4-DD ,86 9,8 87,4 235, Sep Page 8

85 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO NW5-AC ,6 76,4 62,47 99,528 Feb NW33-DC ,25 8,5 55,4 9, Mar NW5-DB ,46 4,9 234,37 29, Apr NW5-AD ,25 84,6 58,3 95, Sep NW5-DA ,4 7,43 23,84 262,9 Oct NW34-CC ,56 44,98 225,54 276, Feb NW5-AA ,23 9,66 2,89 246, Apr NW5-CB ,92 53,43 254,35 3, Jun NW3-BC ,24 76,42 5,66 85, Jun NW5-CC , 97,5 78,5 26,255 Feb NW5-CC ,6 36,3 23,47 279,9 Feb NW5-AA ,79 9,64 2,43 242, Feb NW5-DB ,32 8,69 64, 98, May NW4-DD ,86 64, 4,86 69,9 Jul NW5-AD ,2 9,52 2,73 253,9 Nov NW5-DC ,84 99,7 277, 335, Dec NW4-BC ,25 58,9 33,5 58, Mar NW6-DA ,32 59,49 255,8 35, Apr NW5-AB ,78 42,38 227,6 27, May NW5-DA ,46 4,27 26,73 5, Jul NW33-DB ,3 7,85 98,5 235, Jul NW5-AA ,74 78,3 263,77 35, Nov NW4-AA ,86 93,77 7,63 22, Jan NW4-DD ,43 63,74 53,7 8, Mar NW5-BA ,64 7,55 264,9 39,9 Jul NW34-CB ,25 89,26 263,5 3, Jul NW33-DA ,9 2,64 28,54 244,4 Aug NW5-BC ,6 8,45 228,5 269,9 Sep NW33-DC ,23 96,93 92,6 225, Oct NW34-CB ,88 73,44 55,32 82, Nov NW33-DC ,25 6,84 35,9 57,5 Jan NW3-BC ,86 84,7 62,56 9, Feb NW5-AD ,74 67,4 63,78 9, Feb NW5-AB ,78 35,8 22,59 255,3 Mar NW5-AA ,25 4,8 98,33 23, Apr NW6-DA ,62 85,3 274,92 32, Apr NW4-CB ,63 3,4 25,67 24, Aug NW33-DB ,4 2,59 2,73 234, Sep NW5-AC ,4 4,34 234,75 273, Sep NW4-AD ,4 5,8 228,2 263,9 Oct NW5-DA ,26 4,7 24,43 249,9 Nov NW5-CD ,76 42,96 258,72 296,3 Jul NW33-DA ,7,33 83,4 2, Aug NW5-BC ,2 6,46 252,67 289,5 Sep NW5-AB ,44 93,75 287,9 33, Oct NW5-BA ,33 5,2 242,53 279,9 Oct-7 87 Page 82

86 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO NW5-AB ,26 222,7 326,33 374,9 Nov NW4-BC ,89 6,39 26,28 299,9 Dec NW5-DC ,3 29,42 22,73 255, Dec NW5-AC ,7 29,35 27,5 247,4 Mar NW5-DB ,45 269,87 379,32 43, Mar NW4-DB ,24 8,43 56,67 78,5 Apr NW5-DA ,76 96,6 75,37 2, May NW7-AB ,95 62,3 25,8 285, Jun NW6-DD ,76 52,36 242,2 275, Aug NW33-DB ,78 22,8 22,86 23, Oct NW33-DB ,66 23,46 24,2 23, Oct NW5-DA ,5 83,58 64,73 85, May NW7-AB ,46 5,2 24,67 27, Jun NW5-DD , 72,6 255,7 288, Jun NW5-CD ,74 53,92 23,66 257,9 Aug NW3-BB ,3 29,96 28,27 235, Sep NW32-DC ,89 99,96 3,85 338,9 Oct NW4-AD ,4 33,46,87 25, Nov NW34-CC ,26 89,63 72,89 95, Dec NW5-DA , 59,7 48,7 64, Jan NW4-AA ,73 94,27 2, 223,3 Jan NW5-CB ,44 64,6 259,5 287, Mar NW3-BB ,86 6,84 238,7 265, Mar NW5-BD ,97 55,3 25,27 274, Apr NW5-DB ,96 74,9 264,5 29, May NW5-BC ,79 65,44 242,23 265, May NW6-DD ,27 46,46 246,73 272, May NW5-AC ,99 78,4 267,3 295, May NW6-DA ,46 6,35 26,8 287, Jun NW4-DC ,86 59,74 237,6 26, Jun NW8-BB ,55 8,6 274,6 299,9 Jul NW5-AC ,4 76,88 273,92 299,5 Aug NW32-DD , 83,27 283,38 3,5 Nov NW6-DC ,32 98,57 289,89 37, Nov NW4-DA ,9 3,5 237,5 257,9 Feb NW6-DD ,98 5,47 238,45 26, May NW8-BB ,44 79,39 246,83 269, Jul NW5-DB ,56 22,7 3,63 328, Jul NW5-BA ,73 78,7 272,43 295, Jul NW32-DC ,5 23,86 35, 34,346 Jul NW5-CB ,3 7,7 268,37 293, Aug NW5-CB ,74 26,78 3,52 337, Aug NW6-AD ,77 53,94 253,7 275, Sep NW6-DC ,83 2,2 296,3 323, Sep NW5-DC ,53 98,79 294,32 38,9 Sep NW5-BD ,42 58,9 253,33 275, Oct Page 83

87 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO NW5-BA ,27 237,99 33,26 36, Oct NW6-AD ,6 83,96 285,2 35, Mar NW5-BC ,8 73,5 263,3 282,5 Apr NW5-BD ,57 74,4 26,6 279,9 May NW6-DC ,9 5,2 247, 265, Aug NW5-CC ,2 59,97 264,8 285, Oct NW5-AC ,68 97,3 296,98 39,9 Oct NW5-CC ,52 52,33 254,85 275, Oct NW4-CA ,25 7,5 244,76 264, Oct NW4-CA , 3,39 223,39 24, Dec NW6-DD ,45 54,5 248,95 265, Mar NW7-AB ,95 65,47 254,42 27, Apr NW5-BD ,82 98,7 287,89 36, Jul NW5-AC ,2 96,78 289,98 3, Aug NW6-DD ,26 48,82 239,8 255, Sep NW5-BD ,24 62,83 252,7 269, Oct NW5-BD ,93 49,7 238,63 255, Nov NW5-CB ,2 23,67 34,69 324,5 Nov NW5-BD ,3 73,32 269,63 288, Dec NW5-DC ,7 25,95 39,65 329,95 Dec NW5-CA ,52 29,79 228,3 24, Feb NW33-DA ,2 24,7 23,27 225, Mar NW5-BD ,67 8,3 274,97 289,9 May NW5-DC ,29 8,5 27,44 285, Jun NW5-BD ,2 56,72 247,74 26, Jun NW5-AB ,48 97,24 297,72 35, Jun NW5-AB ,54 52,84 255,38 269,9 Jun NW33-DA ,3 2,64 27,95 22, Jul NW3-BC ,77 69,53 242,3 256,275 Jul NW5-BA ,9 93,34 288,25 33, Aug NW5-BD ,7 66,8 255,52 269, Oct NW5-AB ,82 2,93 34,75 322, Oct NW6-DD ,2 52,36 24,57 254,5 Nov NW32-DC ,24 28,85 3,9 325, Jun NW5-BC ,2 2,3 292,5 35, Jun NW5-AB ,33 8,28 273,6 285, Jul NW5-DA ,63 44,89 245,52 255, Sep NW6-DA ,9 6,56 277,65 289, Sep NW4-AA ,42 75,5 25,57 26, Nov NW5-CA ,36 97,2 288,48 299,9 Dec NW5-DB ,72 24,62 34,34 34,9 Jun NW6-DC ,6 22,2 344,26 355, Sep NW4-BC ,96 23,95 33,9 33,5 Dec NW7-AB , 45,99 245,9 249, Jan NW6-DC ,4 2,38 293,78 3, Mar NW5-BD ,7 66,8 255,52 26, Apr Page 84

88 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO NW32-DC ,62 22,77 37,39 35, Apr NW32-DC ,95 22,8 35,3 3, Apr NW5-AD ,54 42,68 254,22 26, May NW32-DB ,82 86,87 29,69 299, Jun NW33-AD ,8 226,29 329, 335, Jul NW5-AB ,82 27,63 373,45 379,9 Jul NW5-DB ,97 73,62 262,59 269, Aug NW5-DB ,65 56,67 245,32 25, Aug NW5-CC ,3 37,5 24,63 244,5 Apr NW6-DC ,32 25,22 36,54 39, May NW8-BC ,67 98,57 298,24 32, Jun NW7-AB ,3 236,2 336,5 34, Jul NW3-BC ,86 8,48 258,34 26, Aug NW32-DC ,7 2,52 37,22 32, Aug NW5-CA ,45 85,74 288,9 29, Oct NW6-DD ,5 67,75 275,9 277,5 Nov NW5-AB ,6 56,86 267,92 27, Nov NW4-AC ,3 84,54 58,84 59,9 Dec NW5-AC ,75 232,2 39,77 32, Feb NW5-DB ,54 25,2 33,66 35, Mar NW5-BC ,56 93,6 29,7 292, Jul NW6-DC ,4 98,83 333,24 334,5 Oct NW4-DA ,58 25,3 29,7 29,5 Oct NW5-DB ,89 92,4 294,3 294, Oct NW8-BB ,35 9,32 29,67 29, Dec NW5-BA ,8 86,29 283,9 28, Jan NW6-DA ,56 78,23 288,79 285, May NW34-CC ,33 26,34 362,67 359, Jun NW33-DB ,86,76 88,62 86, Jun NW6-AD ,45 32,7 435,6 432, Sep NW7-AB ,44 94,48 29,92 289, Sep NW33-DC ,8 83,33 6,4 6, Dec NW5-AC ,8 22,95 28,75 25, Jan NW5-CB ,54 29,57 39, 32,5 Mar NW32-DC ,93 22,66 34,59 37, Apr NW32-DB ,5 239,67 34,82 335, Aug NW5-BD ,7 59,82 28,99 275, Aug NW33-DA ,35 9,43 85,78 8,3 Aug NW33-AD ,83 34,96 439,79 43, Nov NW5-CC ,23 234,7 35,93 345, Nov NW6-DC ,6 58,23 257,39 25, Nov NW5-AB ,86 25,3 385,89 37, May NW5-CA ,62 4,65 266,27 255,3 May NW6-DA ,9 98,48 34,38 292,5 Sep NW5-AB ,3 273,8 38,2 365, Nov NW5-AB ,74 274,49 45,23 382,2 Feb Page 85

89 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO NW33-DA ,86 49,5 226,9 24, Mar NW5-CB , 224,65 35,66 295, Jan NW32-DC ,39 64,34 29,73 269, Jan NW5-CC ,45 79,27 279,72 26, Jan NW6-DA ,38 27,22 36,6 335, Mar NW33-DD ,33 254,75 356,8 33, Sep NW34-CB ,37 269,87 363,24 332, Jan NW6-DD ,29 269,55 363,84 335, Oct NW5-BD ,3 68,42 29,72 26,5 Jan NW4-AA ,86 64,87 42,73 28,834 Sep NW33-AD ,38 273,65 394,3 345, Jan NW5-DC ,79 75,9 284,69 25, Jun NW4-DB ,86 89,4 267,26 232,9 Feb NW5-CC ,64 97,54 35,8 262,594 Mar NW5-DC ,66 36,72 23,38 95, Nov NW5-AB ,8 45,96 27,77 223,929 Jan NW5-BC ,7 382,98 483,5 394,9 Aug Page 86

90 28 Class MA SA NH Year Sales Location St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 4,9, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 4,665,8. %. %. %. % Selected Ratio Explanation Performance History 5 28 Adjustment 95 2: SA Improved property - Condominium, City of St. Helens Selected the Median of 2, which is supported by the Mean (2) and the GeoMean (2). The time adjustment conclusion of 3 was then applied which then resulted in a Selected Ratio of 5. COD PRD Page 87

91 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales May Jun-7 Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW4-BD ,3 4,3 5, Dec NW4-BD ,3 4,3 39, Jun NW4-BD ,3 4,3 35, May NW34-CD , 292, 26, Dec DATE NO RATIO Page 88

92 28 Class MA SA NH Year Sales Location St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 5,465,7 2,387, 6,754,68 23, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 36.9 % 6.2 % 45.6 %.37 % 5,684,328 2,387, 8,5,66 243, % 4.54 % %.48 % Selected Ratio Explanation Performance History 9 28 Adjustment 9: SA Improved property - Manufactured Structure, City of St. Helens The Mean of 87 was selected as the best indicator for this grouping of properties. This selected central tendency is further supported by the Weighted Mean (86) and the GeoMean (86). The time adjustment conclusion of 3 was then applied resulting in a Before Ratio of 9 and an Overall Adjustment Factor of. COD PRD Page 89

93 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales May Jun Oct Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW33-DC ,25 7,2 44,27 85, May NW4-AA ,86 67,62 45,48 82, Oct NW8-BC ,36 28,89 242,25 288, Jun NW5-CC ,77 84, 67,78 58,5 Dec DATE NO RATIO Page 9

94 28 Class MA SA NH Year Sales Location St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 3,269,7 9,29, 24,967,79 27, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 28.6 % 9.9 % %.6 % 3,799,937 9,29, 28,72,959 3, % 7.5 % %.6 % Selected Ratio Explanation Performance History Adjustment 9 : SA 3 Improved land - Duplex/Triplex/Fourplex, City of St. Helens The population of this study is 22 and there are 9 sales available for analysis. The Mean of 89 was selected and is supported by the GeoMean (89), Median (88) and the Weighted Mean (89). The Mean was adjusted for time using the conclusion from the residential time study (3) thus returning a Selected Ratio of 92. COD PRD Page 9

95 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Feb May Jul Oct AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW4-DB ,86 44,74 233,6 277,5 Feb NW5-BD ,84 4,78 237,62 28,5 Feb NW4-DD ,86 88,98 77,84 2, May NW4-AD ,,37 9,47 22, Oct NW4-DB ,86 4,7 23,3 23, Jul NW4-AD ,28,37 94,65 22, Oct NW4-DB ,86 58,5 247,36 277,5 Feb NW5-AC ,4 9,96 35,37 32, Oct NW5-DA ,27 4,52 228,79 23, May DATE NO RATIO Page 92

96 28 Class MA SA NH Year Sales Location St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 3,787,2 2,862, 4,532, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 7.88 % 3.5 % 68.6 %. % 3,938,688 2,862, 3,79, % 4.4 % %. % Selected Ratio Explanation Performance History 6 28 Adjustment 94 : SA 43 Improved land - Town house/row house, City of St. Helens Selected the Median of 3 applying the time adjustment of 3 resulting in a Selected Ratio adjustment of 6. The Overall Adjustment Factor is 94 for this study area. COD PRD Page 93

97 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan May-7 Jul Aug Sep Oct Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW5-CB ,67 32,62 96,29 2, Oct NW8-BA ,83 66,8 23,63 24, May NW4-DA ,8 7,3 227,48 224, Jul NW4-DA ,8 7,3 227,48 224, Aug NW5-BD ,9 39,9 24,28 2, Sep NW5-CB ,89 32,62 25,5 97,5 Nov NW5-CB ,6 32,7 26,23 26,99 Nov NW5-CB ,7 37,94 26,64 77,5 Jan NW5-CB ,79 37,94 23,73 74, Jan NW5-CB ,8 37,94 26,2 6, Oct-7 29 DATE NO RATIO Page 94

98 28 Class MA SA NH Year Sales Location 8 28 St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 4. %,37,35 378, 3,246, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 26.5 % 7.66 % %. %,359, , 3,63, % 7.8 % %. % Selected Ratio Explanation Performance History Adjustment 8 : SA 8 Improved land - Yachts Landing-PUD, City of St. Helens The Yachts Landing study area is a planned unit development consisting of a hybrid of condominiums and attached housing with shared common areas. This area is located along the Columbia River, next to the County Courthouse. Due to having no sales data available for this analysis, the Selected Ratio of 93 from the MA, SA, Class study was applied here. COD PRD Page 95

99 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 96

100 Columbia County 28 MAINTENANCE AREA 2 SCAPPOOSE Serving Columbia County through Engagement, Connection and Innovation Page 97

101 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 8,386, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 8,9,5. %. %. %. % Selected Ratio Explanation Performance History 2 28 Adjustment 98 : SA Undeveloped land, City of Scappoose. There were only two "good" sales within the study period and these sales did not provide an adequate sampling with which an accurate conclusion could be made. Because of this, it was decided to apply the Selected Ratio from the Improved Class study (MA 2, SA ). COD PRD Page 98

102 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jul Sep AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W-AA ,5 2,5 23,5 Sep N2W-DB ,62 2,62 5, Jul DATE NO RATIO Page 99

103 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 227 2,62.5 % 258,757,334 59,23, 34,74,57 2,33, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 39.9 % 8.93 % 5.62 %.35 % 253,582,87 59,23, 334,88,27 2,283, % 9. % 5.53 %.35 % Selected Ratio Explanation Performance History 2 28 Adjustment 98 : SA Improved property of Single Family dwellings, City of Scappoose. For this analysis, the Median, Mean and Weighted Mean returned a ratio indicator of 99. The central tendency of 99 was then adjusted by 3 from the time study conclusion. The Selected Ratio for this study is 2 and the Overall Adjustment is 98. COD PRD Page

104 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Feb Mar Apr May Jun Jul Aug Sep-7 22 Oct Nov Dec-7 33 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W-DA ,67 7,44 26, 275,66 Jun NW8-BB ,77 37,86 265,63 337,8 Aug N2W2-AC ,5 2,23 266,28 325, May N2W3-BD ,29 9,4 265,33 325,5 Sep N2W2-AB ,77 8,79 236,56 29, Dec N2W-DA ,5 6,86 3, 37, Jul N2W2-DB ,72 63,98 93,7 229,9 Oct N2W2-AC ,95 74,84 222,79 265,5 Dec N2W2-DB ,22 85,53 26,75 255, May N2W-AA ,43 45,2 22,45 249,5 Nov NW7-CC ,53 36,72 274,25 32, Sep N2W3-AD ,83 66,6 32,43 349, Sep N2W-AA ,4 36,2 277,52 37, Jun N2W2-DD ,53 32,27 269,8 35, Jul N2W2-BD ,44 78,37 97,8 225, Oct N2W3-AC ,22 56,26 285,48 326,2 Oct N2W3-AD ,4 74, 32,5 342,5 Oct N2W-DD ,36 38,54 38,9 349, Mar NW8-BC ,3 8,98 32, 349, Mar DATE NO RATIO Page

105 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO N2W2-CD ,89 4,26 324,5 365, May N2W3-BD ,28 45,3 279,58 35,9 Jun N2W3-CB ,9 82,32 34,4 34,5 Nov N2W3-BA ,45 88,62 227,7 255, Nov N2W3-CB ,45 82,32 34,77 34,9 Dec N2W3-CB ,3 23,8 348, 389,4 Dec N2W3-CB ,4 23,8 348,2 392,65 Dec N2W2-CB ,86 8,48 25,34 229, May N2W3-AD ,5 88,7 36,2 349,9 Jun N2W3-AD ,3 94,4 322,54 358, Sep N2W3-BD ,36 62,49 29,85 32, Mar N2W3-BD ,98 85,8 35,6 347,3 Mar NW8-BB ,49 27,84 346,33 38, May NW8-BB ,8 27,84 346,2 379,6 May N2W-DD ,2 52,68 3,89 33, Jun N2W2-CD ,57 79,4 32,97 355, Jun N2W3-CB ,29 82,32 3,6 34, Dec N2W2-AD ,2 235,94 367,4 43, Dec NW8-BB ,3 253,6 39,63 424, May NW8-BB ,2 24,46 352,67 382, May NW8-BB ,53 242,5 38,3 45,8 May NW8-BB ,3 233,38 37,4 45,2 Jul N2W2-DD ,75 3,29 276,4 3, Aug N2W3-BA ,77 84,37 32,4 34, Aug NW7-CB ,24 68,9 39,4 335, Oct N2W2-AD ,77 2,37 339,4 369,9 Oct N2W3-CD ,5 26,24 344,75 37, Apr NW8-BB ,56 236,8 374,74 44,93 May NW8-BB ,42 242,5 38,92 4, May NW8-BB ,3 228,46 366,49 393,332 May NW8-BB ,38 253,6 39,98 42,4 May NW8-BB ,4 236,8 374,58 43,5 May NW8-BB ,7 236,8 374,25 4,78 May N2W2-CB ,79 64,23 9,2 24,9 Aug N2W3-CB ,36 23,8 354,6 379,9 Dec N2W2-DA ,53 99,2 236,55 252, Jan N2W3-AD ,76 66,97 299,73 39,9 Feb NW8-BB ,3 253,6 39,63 47,5 May N2W3-AD ,4 9,34 39,38 339, May N2W-CC ,73 22,63 362,36 386,5 May NW8-BB ,34 226,2 364,46 386, May NW8-BB ,3 236,8 374,2 396, May NW8-BB ,3 228,46 366,49 389,9 May NW8-BB ,3 236,8 374,2 398,5 May NW8-BB ,92 232,32 37,24 395, May N2W3-CD ,9 8,22 39,2 33, Jul Page 2

106 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO N2W3-AD ,7 7,2 36,9 324,9 Jul N2W3-CD ,77 7,6 298,93 38,5 Sep N2W3-CB ,3 22,6 338,9 359,9 Nov N2W3-CB ,39 22,6 339, 36,472 Dec N2W3-BB ,96 66,53 34,49 357,5 Mar N2W3-BC ,64 84,64 35,28 332, May NW8-BB ,27 24,46 352,73 369,9 May NW8-BB ,4 273,26 4,66 434, May NW8-BB ,4 228,46 366,86 385, May NW8-BB ,93 27,74 362,67 383, May N2W3-CC ,27 242,47 37,74 39,765 Jul N2W3-BD ,6 3,75 26,36 276, Nov NW7-CC ,32 95,2 324,44 34,2 Dec NW7-CC ,26 93,3 322,57 338,25 Dec N2W2-DA ,74 35,32 275,6 29, Dec N2W3-CD ,83 68,23 33,6 35, Mar NW8-BB ,65 22,57 363,22 379, May NW8-BB ,49 228,46 366,95 382, May NW8-BB ,3 228,46 366,49 38, May N2W3-AA ,28 6,54 36,82 33, Jun NW8-BB ,49 22,57 359,6 375, Jul N2W-AA ,69 23,56 265,25 277,88 Jul N2W3-BA ,8 96, 323,9 338, Aug N2W3-CC ,92 239,67 374,59 39,55 Sep N2W3-AD ,79 48,33 279,2 29, Nov N2W2-DD ,58 66,84 37,42 32, Dec N2W2-AD ,4 28,5 347,9 359,9 May NW8-BB ,69 236,8 382,87 396, May NW8-BB ,75 232,32 394,7 47,3 May NW8-BB ,73 232,32 383,5 395, May NW8-BB ,38 273,26 4,64 424,5 May N2W2-AD ,92 29,9 349, 36, Jun N2W2-AD ,49 223,69 353,8 365, Jun NW7-CC ,89 244,68 372,57 385, Sep N2W2-DC ,77 62,6 289,83 3, Oct NW7-CC ,77 247,54 375,3 387, Nov N2W2-AD , 26,89 366,89 375, Mar N2W2-DD ,53 32, 269,53 275, May N2W3-BA ,9 79,94 37,85 35, May N2W3-CA ,4 22,3 365,53 373,9 May N2W2-AD ,28 28,5 346,78 355, Jun NW8-BB ,77 23,95 359,72 366, Jun N2W3-AC ,88 58,38 288,26 295, Jul N2W2-AD ,7 223,69 36,86 37, Aug N2W-DA ,53 22,8 259,6 265, Aug N2W2-BB ,57 39,27 56,84 529, Nov-7 98 Page 3

107 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO N2W2-DD ,24 22,68 268,92 275, Dec N2W3-CD ,6 22,57 364,7 367,5 Mar N2W3-AA , 2,44 273,55 275, May NW8-BB ,67 23,9 369,86 375, May N2W2-AD ,7 26, 354,8 36, Jun N2W3-CA ,59 2,24 357,83 36, Jun N2W2-AD ,7 225,36 364,7 367,9 Jun N2W3-CC ,23 23,47 359,7 362,98 Jul N2W3-BD ,6 5,4 28,47 285, Jul N2W3-CC ,23 24,8 37,3 375,73 Jul N2W3-CC ,32 246,83 375,5 379,995 Aug N2W3-CA ,8 226,68 349,48 354,675 Aug N2W2-DC ,3 86,83 35,4 38, Sep N2W3-CC ,93 222,37 352,3 355,995 Sep N2W3-CC ,36 233,55 36,9 367,5 Sep N2W3-CD ,34 236,24 366,58 37, Nov NW7-CC , 24,25 37,25 375, Dec N2W3-BD ,5 96,33 245,48 246, Mar N2W2-AD ,7 22,87 359,58 36, May N2W2-DC ,5 38,3 235,8 234,9 Jun N2W2-AD ,84 238,8 37,2 37, Jun N2W3-CA ,8 2,95 32,3 3,75 Jul N2W3-CC ,23 232,35 36,58 36,995 Jul N2W3-CC ,49 22,3 355,62 355,995 Aug N2W3-CA ,97 99,93 37,9 36,675 Aug N2W2-DC ,7 68,9 26,9 26, Sep N2W2-DD ,68 52,96 293,64 293,5 Oct N2W3-CC ,79 25,3 38, 382,995 Oct N2W3-AD ,77 88,3 32,7 38, Feb N2W2-AD ,66 279,6 429,72 425, May N2W2-CC , 49,93 277,93 275, Jun N2W3-CC ,23 26,96 346,9 34,255 Jul N2W3-CD ,62 7,3 37,75 35, Sep N2W3-CC ,49 237,4 375,53 372,995 Oct N2W2-BB ,74 26,3 272,4 27,6 Oct N2W3-CC ,28 237,4 365,32 362,995 Dec N2W3-CC ,39 22,3 355,52 35,995 Dec N2W2-DD ,8 5,64 293,72 29, Dec N2W3-AD ,48 59,23 36,7 3, Jan N2W3-CD ,8 28,83 346,9 339, Jan N2W3-CD ,93 69,49 3,42 295, Jul N2W3-CA ,8 222,82 322, 34,4 Sep N2W3-CC ,68 223,2 35,7 345,495 Sep N2W2-DC ,77 82,4 39,9 3, Mar N2W3-CA ,55 22,4 37,59 299,335 Jul N2W3-CA ,7 2,95 34,2 294,995 Jul Page 4

108 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO N2W3-CA ,7 89,9 294,26 286,7 Jul NW7-CA ,86 6,54 299,4 29, Sep N2W3-CC ,89 225,56 355,45 345,86 Oct N2W3-CC ,27 225,94 354,2 342,995 Nov N2W2-AD ,33 365,69 55,2 5, Dec N2W3-BA ,47 24, 34,48 332, Dec N2W3-AD ,3 37,62 268,65 259, Jan N2W3-CA ,28 69,58 33,86 29, Jan N2W2-DC ,53 72,74 27,27 259,9 Apr N2W-AA ,85 285,38 452,23 435, May N2W3-CC ,23 225,2 354,35 339,995 Jul N2W3-CC ,23 25,83 345,6 33,85 Jul N2W3-CC ,23 23,2 36,44 347,95 Jul N2W3-CA ,65 99,93 3,58 289,995 Oct N2W3-CA ,75 89,9 29,84 28,765 Oct N2W2-CC ,3 5,26 34,56 29, Feb N2W2-DC ,53 72,72 27,25 258,5 Apr N2W2-CC ,95 43,56 272,5 26, Aug N2W2-DC ,53 77,56 275,9 26, Sep N2W2-DC ,6 7,6 268,22 255,495 Sep N2W-CC , 73,95 33,5 288, Nov N2W3-CA ,23 99,93 38,6 293,495 Dec NW7-CB , 72,59 3,59 283,522 Feb N2W2-AC ,25 3,5 275,76 26, May N2W2-AA ,84 32,43 438,27 44,9 May N2W2-DD ,74 25,48 265,22 25, Jul N2W3-CA ,8 222,82 322, 32,955 Aug N2W3-CA ,86 24,6 348,47 329,995 Nov NW7-CA ,53 68,8 36,34 29, Dec NW7-CB , 56,79 285,8 27, Dec N2W2-DB ,5 7,9 28,5 95,825 Dec N2W3-CA ,2 89,9 297,3 28, Dec N2W3-CA ,55 222,82 328,37 36,995 Aug N2W3-CA ,8 89,9 288,27 269,995 Sep N2W3-CA ,82 9, 297,93 279,675 Oct N2W3-CA ,52 89,9 294,6 276,49 Dec N2W2-DC ,8 75,87 272,5 253, Jan NW7-CC ,3 238,56 373,86 345, Feb N2W2-DC ,59 84,42 282, 26, Jun N2W3-CA ,65 222,82 323,47 299,995 Oct N2W3-CA ,66 2,95 38,6 285,995 Dec N2W2-DC ,95 79,76 279,7 257,5 Apr N2W3-CA ,97 222,82 328,79 3,995 Sep N2W3-AD ,6 53,3 28,9 259, Nov N2W3-AD ,65 275,4 45,69 38, Dec N2W3-CA ,52 89,9 294,6 269,995 Dec Page 5

109 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO N2W3-AC ,57 6,42 3,99 275, Mar N2W2-CD ,57 93,42 22,99 2, Aug N2W2-DC ,22 75,78 274, 25, Sep N2W3-CA ,32 9, 39,43 282,335 Sep N2W3-CA ,84 2,95 33,79 285,675 Nov N2W3-CA ,75 222,82 325,57 289,995 Nov N2W3-CA ,8 99,93 3, 269,995 Nov N2W3-CA ,66 222,82 33,48 295,995 Dec N2W3-CA ,5 222,82 328,87 294, Dec N2W3-CA ,49 222,82 335,3 299,995 Dec N2W2-DC ,53 66,35 263,88 232,75 Jan N2W2-DC ,4 63,66 292,8 26, Mar N2W-DA ,23 346,46 526,69 465, May N2W3-BA ,74 26,97 279,7 245, Jun N2W3-CA ,53 222,82 337,35 294,995 Dec N2W-AA , 76,34 378,44 329, Apr N2W3-CA ,7 222,82 327,99 284,995 Sep N2W3-CA ,68 99,93 32,6 279,995 Nov N2W3-BA ,63 79,86 48,49 344,9 Nov N2W3-BB ,6 29,36 436,52 357, Oct NW7-CC ,49 232,3 384,52 3, Jan N2W2-BB ,49 289,82 442,3 337, Apr N2W2-CA ,2 63,55 97,57 5, Nov N2W2-CB ,79 77,24 457,3 34, May Page 6

110 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 8. %,88, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. %,772,3. %. %. %. % Selected Ratio Explanation Performance History 2 28 Adjustment 98 2: SA Improved property- Condominium, City of Scappoose No sales were identified in this grouping of condominiums located in the City of Scappoose. Therefore, the Selected Ratio (2) from the analysis of improved properties located in SA was applied here. COD PRD Page 7

111 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 8

112 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 6,795,36,4, 3,383,3 225, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn %.86 % %.9 % 6,659,454,4, 3,28,8 29, % 2. % %.9 % Selected Ratio Explanation Performance History 2 28 Adjustment 98 9: SA Improved property - Manufactured Structure, City of Scappoose. A single sale was identified in this study period, which is a sample too small to use as a determination of the current market. Therefore, it is recommended that the conclusion from the -Improved Property study be applied here (Selected Ratio of 2). COD PRD Page 9

113 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Aug AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W-CC , 77,3 26,4 8, Aug-7 5 DATE NO RATIO Page

114 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 4. % 748, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 733,569. %. %. %. % Selected Ratio Explanation Performance History 2 28 Adjustment 98 2, SA 2 Improved land - Condominium, Rural Value Zone, Rural Scappoose These Condominium properties are located in the rural areas of Scappoose (SA 2, Value Zone ), just beyond the city limits of Scappoose. No sales were identified in this area for the study period. Therefore, the Selected Ratio (2) from the analysis of improved properties located in SA 2, SA 4 and SA 62 was applied here. COD PRD Page

115 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 2

116 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 5. % 6,337,9 2,522, 6,746,95 47, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 4.49 % 6. % 43. %.3 % 6,2,42 2,522, 6,544,542 45, % 6.46 % 42.7 %.3 % Selected Ratio Explanation 2 28 Adjustment 98 Performance History COD PRD Page 3

117 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 4

118 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 8,532,2 2,954, 5,5,2 8, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 3.6 %.94 % %.3 % 8,36,566 2,954, 2,4,6 6, % 2.45 % %.3 % Selected Ratio Explanation Performance History 4 28 Adjustment 88 : SA 33 Town house/row house/common wall, City of Scappoose This study consists of town houses, row houses and/or those dwellings that share a common wall. The Mean of was selected from this sales array, which is supported by the Median (2) and the Weighted Mean (). After applying the conclusion form the time study (3), the Selected Ratio is 4. COD PRD Page 5

119 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Mar May Jun-7 2 Aug Sep Oct AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W2-AD ,3 6,72 274,2 267,5 Aug N2W2-AD ,87 65,72 272,59 252,5 Jun N2W2-AD ,28 65,52 277,8 253, Sep N2W3-AA ,54 58,92 277,46 248,89 Jun N2W2-AD ,6 72,9 286,5 255, Oct N2W2-AD ,4 64,3 272,54 242, May N2W2-AD ,29 69,33 28,62 25, Sep N2W2-AD ,72 66,25 278,97 245, May N2W3-AA ,8 68,6 28,68 242, Mar DATE NO RATIO Page 6

120 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 5. % 63, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 533,57. %. %. %. % Selected Ratio Explanation Performance History 5 28 Adjustment 87 : SA 79 Unimproved land - Keys Landing, Keys Crest and Keys Orchard, City of Scappoose No sales are available for this study area of undeveloped properties. Therefore, the Selected Ratio (5) from the improved properties located in this study area has been applied here. COD PRD Page 7

121 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 8

122 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 6,558,78,428, 7,775, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 5.54 % 69. %. % 5,76,39,428, 5,286, % 6.37 % 68.8 %. % Selected Ratio Explanation Performance History 5 28 Adjustment 87 : SA 79 Improved land - Keys Landing, Keys Crest and Keys Orchard, City of Scappoose This study area is comprised of Class 5 and Class 6 properties located within smaller subdivisions in the City of Scappoose. For this study, the Median (2) was adjusted by the time adjustment (3), resulting in a Selected Ratio of 5. COD PRD Page 9

123 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jul Aug Oct Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W-DA , 26,54 423,54 44, Jul N2W-DD ,82 462,54 68,36 585,7 Oct N2W-DB ,33 43,93 548,26 488, Nov N2W-DB ,54 443,5 58,4 495, Aug N2W-DD ,47 573,55 744,2 65, Jul DATE NO RATIO Page 2

124 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 6,92,,26, 4,96, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 5.66 % %. % 5,97,258,26, 3,275, % 6.4 % %. % Selected Ratio Explanation Performance History 9 28 Adjustment 92 : SA 8 Improved land - Columbia River View Estates, City of Scappoose Columbia River View Estates is a homogeneous subdivision located northwest of Highway 3. Analysis of the sales array shows that the Mean and Median with ratio indications of 6 are the best indicators for this grouping. Therefore, the time study conclusion (3) was applied returning a Selected Ratio of 9. COD PRD Page 2

125 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Aug-7 Sep AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W2-BC ,23 437,5 576,38 565, Sep N2W2-BC ,52 28,67 422,9 384,89 Aug-7 2 DATE NO RATIO Page 22

126 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Scappoose Scappoose Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 29,643, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 29,5,2. %. %. %. % Selected Ratio Explanation Performance History 2 28 Adjustment 98 4, SA 2 & SA 62 Value Zone (2) and Freeman Road (62) in Rural Scappoose. Due to having too few sales available, the Selected Ratio (2) from the improved sales analysis within the same study areas has been applied here. COD PRD Page 23

127 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Sep Oct AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W-CA ,62 82,62 275, Sep N2W-CA ,52 59,52 55, Jan N2W27-C ,8 83,8 5, Oct DATE NO RATIO Page 24

128 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Scappoose Scappoose Sauvie Island Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 2,56,669 36,277,24 27,882,2 6,89, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 2.36 % % 5.73 %,3,436 36,277,24 24,45,744 6,34, % 2.64 % % 5.69 % Selected Ratio Explanation 2 28 Adjustment 98 4, SA 2, SA 4 & SA 62 Improved land - Value Zone (2), Sauvies Island (4) and Freeman Road (62) in Rural Scappoose. For this analysis of rural properties, the Mean of 98 was selected as the best ratio indicator. As determined in the time study for rural properties, the adjustment of 4 was applied to this central tendency and then the product was entered as the Selected Ratio (2). Thus, the Overall Adjustment Factor is 98. Performance History COD PRD Page 25

129 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Feb Mar May Jun Jul Aug Sep Oct Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W5-D ,59,3 256,89 334, Oct N2W5-B ,5 27,43 438,93 535, Jul N2W4-DB ,47 223, 377,57 425, May N2W36-D , 8,38 243,38 27,226 Aug N2W2-DA , 9,24 22,24 243,6 Aug N2W24-C , 26,2 34,2 38, Dec N2W34-C ,6 7,42 476,2 525, Feb N2W3-BB ,54 39,58 477,2 5, Dec N2W36-C ,3 284,32 439,35 46, Jun N2W24-C ,78 92,33 42, 437,5 Jul N2W35-BC , 42,82 272,82 285, Aug N2W24-C ,83 328,37 922,2 95, Oct N2W27-DC ,7 88, 43,8 42, May N2W ,6 272,75 572,8 555, Sep N2W34-B ,33 26,68 39, 294, Jan N2W36-C ,98 375,65 63,63 597,5 Nov N2W5-A ,5 25,95 487,45 449,5 Jan N2W ,2 26,28 44,3 375, Mar N2W ,43 54,96 39,39 34, Jan DATE NO RATIO Page 26

130 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO NW7-CB ,44 259,4 47,84 322, May Page 27

131 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Scappoose Scappoose Sauvie Island Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 2,363, 7,884, 9,46,3 2,77, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 5.56 % 9.3 % % 6.69 % 2,935,74 7,884, 8,474,67 2,494, % 9.8 % 2.3 % 6.27 % Selected Ratio Explanation Performance History 4 28 Adjustment 96 49: SA 2, SA 4, SA 62 Improved land - Manufactured Structure - Value Zone (2), Sauvies Island (4) and Freeman Road (62) in Rural Scappoose. The Mean, Median and Weighted Mean have returned a ratio. This ratio was then adjusted by the conclusion from the time study (4). The Overall Adjustment Factor is 96. COD PRD Page 28

132 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jun Jul-7 Aug Nov Dec-7 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W34-AD ,85,37 263,22 33,65 Aug N2W34-B , 5,9 245,9 252,9 Nov N2W3-BB ,69 77,46 346,5 345, Jul N2W ,6 95,6 27,77 27, Aug N2W ,79 95,9 492,69 456, Jun N2W ,63 5,68 264,3 24, Dec-7 6 DATE NO RATIO Page 29

133 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Scappoose Sauvie Island Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 57. % 32,35, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 3,395,33. %. %. %. % Selected Ratio Explanation Performance History 2 28 Adjustment 98 4: SA 25 & SA 45 Unimproved land - Dike land in Scappoose (SA 25) & Sauvies Island (45) No sales information was available for this study. Therefore, the selected ratio of 2 from the undeveloped land study for MA 2 SA 2 and SA 62 analysis was applied here. COD PRD Page 3

134 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Medi an Mean Medi an AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 3

135 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Scappoose Sauvie Island Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 6,23,44 2,4,64 7,499,35 5,2, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 8.7 % 2.79 % 9.89 % 6.62 % 59,989,7 2,4,64 7,349,363 4,99, % 2.84 % 9.88 % 6.6 % Selected Ratio Explanation Performance History 2 28 Adjustment 98 4: SA 25 & SA 45 Improved land - Dike land in Scappoose (SA 25) & Sauvies Island (45) Only one sale was identified in these areas for the study period. Therefore, the conclusion from the improved properties in the MA 2 SA 2, SA 4 and SA 62 analysis is recommended, with a Selected Ratio indicator of 2. COD PRD Page 32

136 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Sep AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW ,32 322,79 59, 63, Sep-7 94 DATE NO RATIO Page 33

137 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Scappoose Sauvie Island Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 3. % 2,39,86 26, 64,99 45, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 7.86 % 2.37 % 5.3 % 2,273,463 26, 63,69 42, % 8. % 2.36 % 5.3 % Selected Ratio Explanation Performance History 2 28 Adjustment 98 49: SA 25 & SA 45 Improved land - Manufactured Structure - Dike land in Scappoose (SA 25) & Sauvies Island (45) Due to having no sales available for this study, it was decided to use the selected ratio of 2 from the rural property improved with manufactured structures study, resulting Overall Adjustment Factor of 98. COD PRD Page 34

138 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 35

139 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio %,7, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. %,3,35. %. %. %. % Selected Ratio Explanation Performance History 5 28 Adjustment 95 4: SA SA 64 Undeveloped land - Columbia Acres & Hillcrest, Rural Scappoose. Out of a population of 5, two sales were found which make up 3.33% of the population. For this property grouping, the Median and Mean both returned a ratio of. Therefore, this ratio was then adjusted by.4 (the time study conclusion) resulting in a Selected Ratio of.5. The Overall Adjustment is 95. COD PRD Page 36

140 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Apr-7 Jul AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W22-AD ,6 248,6 269, Jul N2W22-CA , 65, 49,9 Apr-7 2 DATE NO RATIO Page 37

141 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 95. %,585,22 4,446,82 26,89,7 35, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn %.7 % 63. %.84 %,55,959 4,446,82 25,927,79 346, %.9 % %.85 % Selected Ratio Explanation Performance History 2 28 Adjustment 98 4: SA 64 Improved land - Columbia Acres & Hillcrest, Rural Scappoose. The properties in this study area are in a highly desirable location since they are located south of the City of Scappoose and have easy access to Highway 3. A rural setting of mountain and territorial views with upscale homes makes this area unique. For this analysis, there are no sales available. Therefore, it was decided to use the Selected Ratio of 2 from the MA 2 SA 2, SA 4 and SA 62 improved property study. COD PRD Page 38

142 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 39

143 28 Class MA SA NH Year Sales Location Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio. % 5, 54, 96, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 2.3 % %. % 9,25 54, 96, % 2.76 % %. % Selected Ratio Explanation Performance History 5 28 Adjustment 95 49: SA 64 Improved land - Manufactured Structure - Columbia Acres (63, no active accounts) & Hillcrest (64) in Rural Scappoose. Having no sales data available for this study with a population of account, it was decided to implement the conclusion from the MA 2 SA 64 Class 4 analysis, applying an adjustment to the land only. There is not enough data available to warrant an adjustment to the improvements at this time. COD PRD Page 4

144 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 4

145 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Scappoose Scappoose Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 397. % 43,75 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 43,75. %. %. %. % Selected Ratio Explanation Performance History 28 Adjustment 8 & 89: SA 64 Undeveloped land - Columbia Acres & Hillcrest, Rural Scappoose These properties are very small vacant lots, which can only be developed if they are combined or irrevocably bound. Generally, they are of minimal value until such time that they can be combined or irrevocably bound and then the class is changed to 4XX. Because of the unique nature of these groupings and having no sales data available, it is recommended to make no adjustment at this time. COD PRD Page 42

146 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 43

147 Columbia County 28 MAINTENANCE AREA 3 VERNONIA Serving Columbia County through Engagement, Connection and Innovation Page 44

148 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 7,54, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 7,39,87. %. %. %. % Selected Ratio Explanation Performance History 2 28 Adjustment 98 : SA Unimproved land, City of Vernonia This study is comprised of undeveloped land located within the City of Vernonia. The Median of 99 was selected. This central tendency was also adjusted by the conclusion of 3 from the time study for residential properties. The result is a Selected Ratio of 2. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised. COD PRD Page 45

149 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Apr May-7 2 Sep-7 2 Oct AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W4-AD ,35 35,35 48, Oct N4W4-AB ,32 36,32 38, May N4W4-AB ,73 33,73 35, Sep N4W5-DA ,5 48,5 47,5 Apr N4W4-AB ,45 36,45 35, May N4W4-AB ,45 36,45 35, Sep DATE NO RATIO Page 46

150 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 8,87,96 2,456, 5,627,5,49, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 22.7 % 5. % 6.43 %.39 % 7,824,2 2,456, 62,27,272,43, % 3.26 % %.5 % Selected Ratio Explanation Performance History Adjustment 4 : SA Improved land, City of Vernonia All improved properties in the City of Vernonia, located outside the flood way. This grouping of sales contains a sampling of ratios without any extreme highs or lows. The Median, Mean and Weighted Mean returned a ratio of 85, which is a clear indication of the market. The time adjustment conclusion of 3 was applied accordingly. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised. COD PRD Page 47

151 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan-7 Feb Mar May Jun Jul Aug Sep Oct Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W4-AD ,9 6,43 22,52 9, Jul N4W4-AD ,4,5 69,55 25, Jun N4W4-AC ,23,23 76,46 259, Nov N4W5-AC ,86 5,25 72, 25, Oct N4W4-BA ,8 6,93 95, 28, Jul N4W4-AD ,36 78,6 4,42 2, Aug N4W5-AD ,8 85,7 57,5 225, Dec N4W5-DA ,9 96,6 54,69 29,3 Jul N4W4-BA ,56 8,88 5,44 23, Oct N4W5-AD ,86 48,2 4,88 45, Jun N4W4-AC ,85 49,22 5,7 57,5 Sep N4W5-DA , 79,65 245,76 327, Jun N4W5-AD ,86 36,85 93,7 24,8 Oct N4W5-AD ,27 86,47 5,74 96, Nov N4W3-BC ,64 2,34 7,98 25, Jun N4W3-BA ,4 66,8 234,22 292, Jun N4W4-AB ,5 8,5 244,65 299,9 Aug N4W3-BA ,37 64,54 237,9 29, Nov N4W4-BA ,4 49,67 222,8 268, Jul DATE NO RATIO Page 48

152 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO N4W3-BA ,52 72,9 235,7 284, Jul N4W5-AD ,8 8,26 5,34 8, Aug N4W4-AC ,3 58,9 23,32 44, Feb N4W34-CD ,69 2,58 28,27 324,9 Dec N4W3-CA ,9 83,66 47,75 69, Oct N4W5-AD ,86 49,37 26,23 235, Jul N4W4-DA ,28 62,2 232,48 259,9 Sep N4W5-AD ,27 33,22 97,49 22, Sep N4W4-BC ,59 95,7 64,3 8,65 Sep N4W4-AC ,4 39,83 23,24 223, Oct N4W5-AA ,5 6,53 237,68 259,9 Nov N4W5-AA ,49 26,6 338,65 368, Dec N4W4-BD ,39 8,6 242,45 26, Mar N4W5-AD ,27 67,2 23,29 249,9 Nov N4W5-AD ,52 7,53 23,5 242,5 May N4W5-AC ,27 45,65 9,92 4,5 Jul N4W5-DA ,62 7,5 29,3 29,9 May N4W5-AD ,85 29,5 85,9 84,9 Jan N4W4-BA ,27 56,32 22,59 27, Jul N4W5-AD ,76 87,44 248,2 238, Sep N4W3-BC ,5 87,5 59,56 5, Aug N4W4-DA ,6 69,83 3,43 2, Feb N4W3-BD ,7 277, 39,8 325, Aug Page 49

153 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 3,69,3 2,25, 5,68,5 345, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 8.33 % 5.76 % 3.3 % 3,7,747 2,25, 7,54, , % 5.56 % % 3.56 % Selected Ratio Explanation Performance History Adjustment 8 9: SA Improved Land - Manufactured Structure, City of Vernonia The Overall Adjustment Factor is 8 after selecting the Median of 83 and applying the time adjustment of 3 for this array of properties improved with manufactured structures within the city limits of Vernonia. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised. COD PRD Page 5

154 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Feb May Aug Oct Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W5-AC ,86 8,5 37,36 25, May N4W4-AC ,7 8,39 43,46 25, Nov N4W3-CA ,64 8,24 85,88 258,9 Oct N4W5-DA ,62 2,59 6,2 94,9 Aug N4W4-AC ,8 8,66 86,74 22, Dec N4W4-AD ,43 6,97 25,4 4,9 Feb N4W4-BA ,45 84,9 44,54 35, Jan DATE NO RATIO Page 5

155 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 99. % 2,659, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 2,899,7. %. %. %. % Selected Ratio Explanation Performance History Adjustment 9 : SA 3 Undeveloped land - located in the Floodway - City of Vernonia There were no undeveloped land sales available for this analysis. Therefore, the conclusion from the residential improved property study ( ) located in the same area has been applied here. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised. COD PRD Page 52

156 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales M ea n M ed ian M ea n M ed ian AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 53

157 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio %,26,8 6,74,75 2,545,3 848, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 25.6 % 7.2 % 55. % 2.7 %,929,22 6,74,75 24,3,736 95, % 5.77 % % 2.22 % Selected Ratio Explanation Performance History Adjustment 9 : SA 3 Improved land - located in the Floodway - City of Vernonia This study area is for those improved properties located within the designated FEMA Floodway in the City of Vernonia. For this analysis, the Mean (89) was selected and adjusted by 3 (the conclusion from the time study). The Selected Ratio is 92. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised. COD PRD Page 54

158 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies M ea n M ed ian M ea n M ed ian Month Mean Median Sales Jan Feb Apr May Jun Jul Sep Oct Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W4-BD ,86 53,57,43 58,8 Jun N4W4-BD ,86 44,8,67 32, Apr N4W4-BD ,86 5,95 7,8 32, Sep N4W3-BB ,94 86,2 5,4 78,9 Jan N4W3-BD ,6 35,57 97,73 226,6 Jun N4W4-BD ,39 6,78 223,7 252,2 Oct N4W4-BC ,86 26,3 82,99 25, Feb N4W3-BD ,76 57,34 235, 25,9 Jul N4W3-BB ,56 5,38 2,94 29,5 Jul N4W4-BC ,86 28,33 85,9 84,5 Feb N4W3-BB ,38 2,95 83,33 78,9 May N4W4-BC ,86 68,9 25,76 2, Nov DATE NO RATIO Page 55

159 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio %,66,7,7, 2,68,72 328, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 9.6 % 46.4 % 5.68 %,8,675,7, 3,2,46 367, % 7.6 % % 5.84 % Selected Ratio Explanation Performance History Adjustment 9 9 SA 3 Improved land - located in the Floodway, Manufactured Structure - City of Vernonia There were only two "good" sales within the study period and these sales did not provide an adequate sampling with which an accurate conclusion could be made. Therefore, the conclusion from the MA 3 SA 3 improved properties analysis is recommended, with a ratio indicator of 89 and a time adjustment of 3. The Selected Ratio is 92. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised. COD PRD Page 56

160 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies M ea n M ed ian M ea n M ed ian Month Mean Median Sales Jan Jun AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W3-BB ,53,73 86,26 25, Jun N4W3-BB ,37 32,28 25,65 235, Jan DATE NO RATIO Page 57

161 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 2. % 4, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 4,33. %. %. %. % Selected Ratio Explanation Performance History 2 28 Adjustment 98 : SA 38 Unimproved land - Roseview Heights, City of Vernonia Due to having no bare land sales available, it was decided to use the selected ratio of 2 from the MA 3 SA unimproved study. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised COD PRD Page 58

162 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 59

163 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 2. % 689,26 567,,629,72 2, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 9.63 % %.7 % 675, , 2,67,528 2, % 6.6 % 63.5 %.8 % Selected Ratio Explanation Performance History Adjustment 8 9: SA 38 Improved land - Roseview Heights, City of Vernonia This area is a small subdivision located within the City of Vernonia, which is comprised of manufactured structures and various accessory items/buildings. Because there are no sales available for this analysis, the Selected Ratio of 85 from the MA 3 SA improved study was applied here. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised. COD PRD Page 6

164 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 6

165 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 9. % 23,39 348, 89,7 3, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 6.6 % % 58.3 %.28 % 226, ,,2,38 4, % 2.86 % %.3 % Selected Ratio Explanation Performance History Adjustment 4 : SA 4 Improved land - Duplex/Triplex/Fourplex, City of Vernonia With having no sales data available for this study, the Selected Ratio of 88 from the analysis of improved properties in the general area of the City of Vernonia was deemed appropriate to apply here. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised. COD PRD Page 62

166 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 63

167 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 69,69,76, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 6,66,272,46. %. %. %. % Selected Ratio Explanation Performance History 5 28 Adjustment 95 4: SA 3 Undeveloped land - Value Zone (3) in Rural Vernonia. For this analysis of undeveloped property located in rural Vernonia, the Median was selected with a ratio indicator of. This central tendency was then adjusted by 4 (the time study conclusion) resulting is a Selected Ratio of 5. The Overall Adjustment Factor is 95. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised. COD PRD Page 64

168 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Mar May-7 2 Jun Dec-7 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W ,94 29,94 26, Mar N4W7-D ,4 23,4 25, May N4W ,94 4,94 39, May N4W ,2 4,2 28, Dec N4W ,2 4,2 2, Jun DATE NO RATIO Page 65

169 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 7,425,6 42,449,54 27,946,353 7,376, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 4.38 % % 5.89 % 2,53,92 42,449,54 35,623,34 8,49, % 4.22 % % 6.7 % Selected Ratio Explanation Performance History Adjustment 4: SA 3 Improved land - Value Zone (3) in Rural Vernonia. For this study of developed property located throughout Rural Vernonia, 6 sales are available for analysis. The Mean, Median and Weighted Mean returned an indicator of 95, which was then adjusted by the conclusion from the time study (4). As a result, the Selected Ratio is 99. COD PRD Page 66

170 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Feb Mar May Jun-7 Jul Aug Sep Oct Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N5W ,85 49,26 54, 25, Sep N5W25-CB , 9,8 85,8 25, Oct N2W ,22 22,8 359,4 445,5 Nov N2W ,55 89,58 363,3 43, May N3W ,94 8,9 32,84 38, Jul N2W ,45 2,99 334,44 396,2 Aug N5W ,65 33,34 638,99 685, Mar N4W22-D ,4 243,84 377,88 396, Dec N4W22-D ,5 92,52 269,2 28, Dec N4W ,25 45,3 332,38 33,25 Aug N5W ,24 26,54 34,78 34, Feb N2W2-A ,4 74,52 33,93 39, Jan N4W ,8 35,44 372,24 35, Sep N5W ,89 298,3 66,2 55, Jun N3W ,26 68,9 347,6 36, Feb N4W8-AD ,35 7,55 279,9 24, Feb DATE NO RATIO Page 67

171 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 33,393,2 6,567,62 2,49,75 5,74, Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 2.77 % % 7.5 % 3,723,464 6,567,62 24,95,264 6,743, % 2.94 % 3.45 % 8.52 % Selected Ratio Explanation Performance History Adjustment 4 49: SA 3 Improved land - Manufactured Structure in Rural Vernonia. This grouping of properties consists of those improved with manufactured structures located in the rural areas of Vernonia. For this study, the Mean of 92 was selected which is supported by the Weighted Mean (9). The Mean was then adjusted by 4 the adjustment from the time study for a Selected Ratio of 96. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised. COD PRD Page 68

172 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Feb May Jul Aug Oct Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W7-D ,27 74,8 252,8 335, Oct N2W ,84 75,94 232,78 295,9 Jul N2W8-D ,94 9,2 222,4 275, Feb N4W ,2 99,22 24,34 295, Aug N4W8-C ,65 2,57 29,22 25, May N4W ,3 68,32 25,45 295, Jul N4W8-D ,75 85,29 236,4 257, Jul N4W7-C ,7 79,68 242,75 249,95 Dec N2W7-D ,4 78,8 22,2 2,5 Feb N2W2-B ,86 36,6 238,2 25, Aug N4W33-DC ,5 243,22 37,72 3, Jul-7 24 DATE NO RATIO Page 69

173 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 2. % 39,22 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 39,22. %. %. %. % Selected Ratio Explanation Performance History 28 Adjustment 8: SA 3 Improved land - Recreational Improved Land in Rural Vernonia. The two accounts with this class in rural Vernonia is Big Eddy Park owned by Columbia County and are non-assessable. Therefore, no trend has been applied. COD PRD Page 7

174 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 7

175 28 Class MA SA NH Year Sales Location Vernonia Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio. % 3,9 5, 63, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 2.79 % % %. % 3,35 5, 66, % % 45.7 %. % Selected Ratio Explanation Performance History Adjustment 4: SA 4 Improved land - Duplex/Triplex/Fourplex in Rural Vernonia. No Sales were identified in this area for the study period. Therefore, the conclusion from the improved properties in MA 3 SA 3 is recommended, with a Selected Ratio of 99 and an Overall Adjustment of. Note: At the time this Study is being prepared the properties in MA 3 (Vernonia) are in the process of a cycle re-appraisal. All the sales referenced in this portion of the study have been re-appraised. COD PRD Page 72

176 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 73

177 Columbia County 28 MAINTENANCE AREA 4 RAINIER Serving Columbia County through Engagement, Connection and Innovation Page 74

178 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 4,7, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 5,66,352. %. %. %. % Selected Ratio Explanation Performance History Adjustment 9 : SA Undeveloped land, City of Rainier. Only 3 sales were identified during the sales period resulting in an inadequate sampling. Therefore, the conclusion from the Improved Properties in these areas (82 Indicated Ratio, 84 Selected Ratio) is recommended. COD PRD Page 75

179 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Apr Jun Oct AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE 4 3 7N2W6-CC ,33 4,33 5, Oct N2W2-AB ,29 5,29 6, Apr N2W7-AC ,59 43,59 36, Jun DATE NO RATIO Page 76

180 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 9,93,34 8,7, 66,737,5 586, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 2.3 % 8.47 % 7.6 %.62 % 22,84,75 8,7, 8,752,375 79, % 7.3 % 7.9 %.63 % Selected Ratio Explanation Performance History Adjustment 9 : SA Improved property, City of Rainier. Improved residential properties located within the City of Rainier. The Median of 82 was selected which is supported by the GeoMean (83). The time adjustment for residential properties of 3 was applied to the Median and returned a Selected Ratio of 84. COD PRD Page 77

181 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Feb Mar Apr May-7 2 Jun Jul Aug Sep Oct Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W6-CB ,8 82,83 3,9 262, Oct N2W6-BC ,4 87,75 22,79 99,9 Aug N2W6-DC ,44 83,97 28,4 25, Oct N2W6-DB ,5 88,69 44,74 225, Nov N2W6-BC ,94 54,39 9,33 53, Dec N2W6-DA ,37 79,45 4,82 99, Dec N2W6-CC ,69 226,53 27,22 372,844 Mar N2W6-DD , 9,92 57,93 2, Jun N2W6-DC ,39 23,2 6,5 25, Sep N2W6-CB ,65 22,7 229,82 297,5 Mar N2W6-DD ,76 73,88 33,64 74,7 Jul N2W6-DC ,3 86,9 37,94 73,5 May N2W6-CC ,46 57,79 22,25 25, Sep N2W6-BC ,36 48,8 8,44 33, Nov N2W6-CA , 86,76 45,86 69,5 Apr N2W6-CC ,7 7,38 222,55 255, Sep N2W6-BC ,38 2,49 65,87 75, Jan N2W7-DA ,35 7,27 226,62 253,5 Mar N2W6-DA ,5 9,33 225,48 25, Jun DATE NO RATIO Page 78

182 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO N2W6-CC ,9 75,97 28,87 242,5 Jul N2W6-DB ,3 97,95 58,25 63,5 Sep N2W7-DB ,96 267,52 37,48 35, Aug N2W6-CA ,6 76,89 238,49 22, Nov N2W7-DA ,38 22,52 25,9 23, Apr N2W6-CD ,5 33,4 355,56 39,5 Apr N2W6-DA ,88 48,6 94,4 8, Feb N2W6-CA ,96 9,42 25,38 29,9 May Page 79

183 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 4. % 998, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. %,88,45. %. %. %. % Selected Ratio Explanation Performance History Adjustment 9 2: SA Improved land - Condominium, City of Rainier. This analysis is comprised of condominiums located within the City of Rainier. At this time, no sales were identified in this area for the study period. Because of the lack of sales data, the Selected Ratio of 84 from the improved residential properties was applied to this population of accounts within this study area. COD PRD Page 8

184 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 8

185 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 2,63,33,6, 6,62,4 239, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 24.7 %.9 % 62.5 % 2.25 % 3,3,283,6, 8,28,85 297, % 9.7 % 64.4 % 2.32 % Selected Ratio Explanation Performance History Adjustment 2 9: SA Improved land - Manufactured Structure, City of Rainier. It has been found that the properties that have Manufactured Structures as the main residence move quite differently within the market than those properties that have Single Family dwellings. This is in part due to the type financing available. Because of this, it was decided the ratio indicators that were returned from this study are adequate and deemed appropriate. Therefore, the Median (8) was selected and then adjusted by 3 for movement over time. Thus, the Selected Ratio applied is 83. COD PRD Page 82

186 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Jun Aug Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W2-AB ,35 54,5 97,5 5, Jun N2W7-DC ,96 68,78 8,74 75, Aug N2W7-AD ,72 97,5 48,23 82,5 Dec N2W2-A ,6 23,88 64,48 9, Nov N2W2-A ,6 23,88 64,48 85, Jan DATE NO RATIO Page 83

187 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 927,6 469, 3,29,66 26, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 2.82 %.53 % 68.5 %.59 %,3,2 469, 3,696,85 32, % 8.85 % %.6 % Selected Ratio Explanation Performance History Adjustment 9 : SA 4 Improved land - Duplex/Triplex/Fourplex, City of Rainier With having only one sale available for this analysis, it was decided to use the Selected Ratio of 84 from the single family dwelling residential study. COD PRD Page 84

188 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jul AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W7-AD ,89 32,8 76,7 254, Jul-7 69 DATE NO RATIO Page 85

189 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio. % 249, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 296,869. %. %. %. % Selected Ratio Explanation Performance History Adjustment 9 : SA 46 Unimproved land - Riverview Drive & Maple Drive, City of Rainier. A single sale was identified in this study period, a sample too small to use as a determination of the current market. Therefore, it is recommended to apply the conclusion from the SA properties located in this study area (82 indicator x 3 time adjustment). COD PRD Page 86

190 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W7-DA ,7 34,7 39, Nov-7 89 DATE NO RATIO Page 87

191 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 34. %,424,39 483, 7,3,25 55, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 5.69 % 5.32 % %.6 %,695,24 483, 8,535,9 66, % 4.48 % 79.8 %.6 % Selected Ratio Explanation Performance History Adjustment 9 : SA 46 Improved land - Riverview Drive & Maple Drive, City of Rainier. No Sales were identified in these areas for the study period. Therefore, the conclusion from the improved properties in SA is recommended (Selected Ratio of 84). COD PRD Page 88

192 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 89

193 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 4. % 72, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 77,6. %. %. %. % Selected Ratio Explanation Performance History Adjustment 3 : SA 47 Unimproved land - Rainier Riverfront Estates, City of Rainier. No sales were identified in this area. Therefore, it was decided to use conclusion from the improved study located in the same area (Selected Ratio of 97). COD PRD Page 9

194 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 9

195 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 2,267, 75, 7,865, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 2.92 % 6.5 % %. % 2,335, 75, 8,, % 6.33 % 72.7 %. % Selected Ratio Explanation Performance History Adjustment 3 : SA 47 Improved land - Rainier Riverfront Estates, City of Rainier. Rainier Riverfront Estates is a small subdivision located on the Columbia River. The ratio selected is the Median of 94, which is also supported by the Mean and Weighted Mean. The time adjustment conclusion of 3 was then applied to the ratio indicator, resulting in a Selected Ratio of 97. COD PRD Page 92

196 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Mar Sep AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W6-BB , 59,73 243,73 259,9 Mar N2W6-BB , 52,76 84,76 96, Sep N2W6-BB , 52,68 84,68 86,9 Jan DATE NO RATIO Page 93

197 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 77,334, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 2,855,394. %. %. %. % Selected Ratio Explanation Performance History Adjustment 33 4: SA 4 Unimproved land - Rural Rainier (Value Zone ) The Mean with a ratio indicator of 72 has been selected for this grouping of properties. A time adjustment of 4 was then applied to the Mean, providing a Selected Ratio of 75. COD PRD Page 94

198 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Feb Jun Sep Oct Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W-A ,59 82,59 32, Jun N2W9-C ,5 82,5 3, Dec N2W26-B ,3 8,3 24, Oct N2W-A ,33 89,33 32, Jun N2W ,88 76,88 5, Feb N2W ,38 34,38 33, Sep DATE NO RATIO Page 95

199 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 24, %,93,565 48,929,38 37,774,47 9,62, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 35.2 % 5.45 % % 6.5 % 47,537,65 48,929,38 89,553,46 2,455, % 6.39 % 3. % 4.7 % Selected Ratio Explanation Performance History 6 28 Adjustment 94 4: SA 4 Improved land - Rural Rainier (Value Zone ) For this analysis of improved property sales in Value Zone -Rainier, the Median was selected with a ratio indicator of 2. This was then adjusted by 4, the time study conclusion. As a result, the Selected Ratio entered is 6. COD PRD Page 96

200 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan-7 2 Feb Mar Apr May Jun Jul Aug Sep Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W6-B ,84 47,27 244, 345, Aug N2W-B ,66 9,77 245,43 335, Sep N2W9-C ,88 49,2 92,8 22, Sep N2W ,64 66,5 362,4 4, Jan N2W2-A ,8 2,3 37, 35, Nov N2W9-AA ,97 98,56 3,53 349,9 Aug N2W5-AC ,3 89,38 33,69 345, Mar N3W-B ,4 2,6 29, 299, Feb N3W3-C ,6 37, 278,6 285, May N2W26-D , 425,23 526,23 534, Jun N2W4-C ,38 54, 389,49 385, May N2W ,3 58,25 294,56 288, Jun N2W7-C ,45 53,79 256,24 248,5 Sep N2W8-D ,2 7,58 39,79 3, Jul N2W29-C , 323,3 484,32 46,5 Jun N2W , 77,6 396,6 33, May N2W8-A ,5 49,84 65,89 57,5 Mar N2W2-CA ,33 28,9 38,42 248, Apr N3W4-B ,37 2,53 46,9 5, Sep DATE NO RATIO Page 97

201 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO N3W ,26 356,2 59,38 379,5 Jan N3W3-C , 2,4 247,4 82, Apr N2W23-CA , 46,83 23,83 9,69 Mar N2W ,55 284,55 49, 36,5 May N2W2-BA ,48 486,58 629,6 452,5 Nov Page 98

202 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 3,782,4 7,262,64 23,22,72 6,26, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 4.48 % 2.99 % % 7.98 % 42,27,65 7,262,64 5,545,822 4,95, % 2.78 % 9.6 % 5.29 % Selected Ratio Explanation Performance History Adjustment 49: SA 4 Improved land - Manufactured Structure, Rural Rainier (Value Zone ) For this analysis of manufactured structures in rural Rainier, the Median with a ratio indicator of 95 was selected. This central tendency is bracketed by the GeoMean (94) and the Mean (96) and has been selected as the best fit. The calculated adjustment using the time study conclusion (4) is 99. COD PRD Page 99

203 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Mar-7 Apr May Aug Oct Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W6-D , 2,9 2,29 29, Aug N3W4-B ,7 56,99 87,7 235, Aug N2W9-A ,3 24,63 252,93 33,6 Oct N2W5-B ,9 8,58 29,49 268, May N2W ,25 87,3 284,38 325, Nov N2W ,5 38,46 274,96 29, Apr N2W3-B ,6 35,2 244,26 249,4 Apr N3W4-B ,6 46,3 282,9 283, Mar N2W2-A ,26 5,36 287,62 255, Aug N2W ,5 83,24 29,74 89, Apr N2W ,6 83,96 379,57 28, Apr-7 36 DATE NO RATIO Page 2

204 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 9,6, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 95,556,563. %. %. %. % Selected Ratio Explanation Performance History Adjustment 5 4: SA 42 Unimproved land - Rural Rainier (Value Zone 2) There are too few sales available for this analysis. Therefore, the Selected Ratio (95) from the improved property study ( Class 4) was applied here. COD PRD Page 2

205 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Apr AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N3W ,29 96,29 3, Apr N3W ,25 57,25 5, Jan DATE NO RATIO Page 22

206 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 6,88,4 9,654,6 49,625,23 8,374, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 4.27 % 36.3 % 6.8 % 63,92,547 9,654,6 53,98,996 8,96, % 3.57 % % 6.9 % Selected Ratio Explanation Performance History Adjustment 5 4: SA 42 Improved land - Rural Rainier (Value Zone 2) The Median with a ratio of 9 has been selected as the best indicator for this grouping of improved properties. After the time adjustment of 4 was applied, the result is a Selected Ratio of 95 with an Overall Ratio of 5. COD PRD Page 23

207 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Mar May Jun Jul Aug Sep AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW8-CB , 62,45 39,45 9, Sep N2W ,4 97,32 28,46 292,9 Jun N2W ,79 33,8 284,97 345, Jun N3W ,62 56,39 25, 5,9 Aug N2W22-B ,5 45,2 28,7 325, Mar N2W ,26 243,99 366,25 49,5 Jul N3W ,6 29,4 324,56 36, Jun N2W2-A ,7 8,98 27,69 237,75 May N2W2-D ,27 278, 43,38 45, Aug N3W ,46 79,92 22,38 24,9 Sep N2W ,84 3,42 42,26 54, Sep N3W , 93,7 343,7 348, May N2W ,6 376,4 55, 55, Jun N2W ,95 96,63 225,58 7, May DATE NO RATIO Page 24

208 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 6,65, 9,35,64,27,6 2,783, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 4.79 % % % 6.99 % 7,482,66 9,35,64,933,25 2,699, % 22.7 % 27.6 % 6.7 % Selected Ratio Explanation Performance History Adjustment 49: SA 42 Improved land - Manufactured Structure, Rural Rainier (Value Zone 2) The Mean of 95 has been selected for this grouping of properties. This ratio was then adjusted by 4, which is the conclusion from the time study. The resulting Selected Ratio of 99 was then applied accordingly. COD PRD Page 25

209 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Feb Mar Aug Oct Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W ,8 72,77 94,85 255, Oct NW8-CB , 65,76 42,76 85, Mar N2W ,27 5,6 39,87 325, Nov N2W ,2 93,65 232,86 237,5 Aug N2W ,57 5,2 296,77 274, Aug N2W ,38 26, 262,39 223, Feb DATE NO RATIO Page 26

210 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 3. % 328, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 344,652. %. %. %. % Selected Ratio Explanation Performance History Adjustment 5 4: SA 44 Unimproved land - Prescott There are no "good" sales available to study for the unimproved Prescott area. Because of this, it was decided to use the selected ratio indicator of 95 from the SA 42, Class 4 study. COD PRD Page 27

211 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 28

212 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 44. %,779,368,3,76 4,77,8 8, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 6.33 % %.49 %,868,336,3,76 5,57,48 25, % 5.58 % 6.54 %.5 % Selected Ratio Explanation Performance History Adjustment 5 4: SA 44 Improved land - Prescott Prescott is a former mill-town community located on the Columbia River South of Rainier. No sales were identified in this area. Therefore, it was decided to use conclusion from the improved study located in Study Area 42 (Median of 92 multiplied by the time adjustment of 4). COD PRD Page 29

213 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 2

214 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 4. % 3,8 8, 259,55 2, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % % %.5 % 8,839 8, 25,764 2, % % %.49 % Selected Ratio Explanation Performance History Adjustment 49: SA 44 Improved land - Manufactured Structure, Prescott No sales were identified in these areas for the study period. Therefore, the manufactured structures improved properties conclusion from SA 42 is recommended and has been applied here (Selected Ratio of 99). COD PRD Page 2

215 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 22

216 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 7. % 2,4, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 2,846,599. %. %. %. % Selected Ratio Explanation Performance History Adjustment 33 4: SA 45 Unimproved land - Dike Land, Rural Rainier No sales are available. Therefore, the Class 4 analysis located in Study Area 4 was applied here (ratio 72 X time adjustment 4 = Selected Ratio of 75). COD PRD Page 23

217 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 24

218 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 94. % 24,87,36 2,89, 6,622,98 2,88, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 67.4 % 8.5 % 8.45 % 6. % 32,69,89 2,89, 4,34,937,422, % 7.9 %.55 % 3.49 % Selected Ratio Explanation Performance History 6 28 Adjustment 94 4: SA 45 Improved land - Dike Land, Rural Rainier There are no sales available for this study. Therefore, the central tendency of 2 and the time conclusion of 4 was applied to this analysis from the study performed on improved property located in SA 4. Thus, the selected Ratio is 6. COD PRD Page 25

219 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 26

220 28 Class MA SA NH Year Sales Location Rainier Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 9. % 589,73 54, 68,96 283, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 29.2 % % 3.46 % 3.94 % 784,34 54, 5, , % % %.7 % Selected Ratio Explanation Performance History Adjustment 49: SA 45 Improved land - Manufactured Structure - Dike Land, Rural Rainier There are no sales for this study of Dike Land with manufactured structures. Due to the lack of sales, the selected ratio of 99 from SA 4 Class 49 was applied here. COD PRD Page 27

221 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 28

222 Columbia County 28 MAINTENANCE AREA 5 CLATSKANIE Serving Columbia County through Engagement, Connection and Innovation Page 29

223 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 7,85, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 8,949,695. %. %. %. % Selected Ratio Explanation Performance History Adjustment 4 : SA Unimproved land, City of Clatskanie. For this study of undeveloped land in the City of Clatskanie, the Mean of 85 was selected which is bracketed by the Median (86) and the Weighted Mean (84). Therefore, after the Mean was adjusted for time, the Selected Ratio is 88. COD PRD Page 22

224 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Apr May Jun Aug AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W9-CA , 43, 59,9 Aug N4W9-CA ,2 43,2 5, May N4W9-CA ,2 43,2 49,9 Apr N4W9-CA ,52 4,52 42,9 Jun DATE NO RATIO Page 22

225 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 22,34,8 6,622, 63,228,2 727, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 7.4 % 68.2 %.78 % 25,233,683 6,622, 6,33,354 75, % 7.5 % %.75 % Selected Ratio Explanation Performance History Adjustment : SA Improved property, City of Clatskanie. All single-family site built residential properties located in the City of Clatskanie. The Mean, Median and Weighted Mean all returned ratio indications of 96. After applying the time adjustment (3), the Selected Ratio of 99 was applied for this grouping of improved properties. COD PRD Page 222

226 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Feb Mar Apr May Jun-7 2 Aug Sep Oct Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W8-BD ,67 6,9 75,57 277, Sep N4W8-DC ,36 65,6 2,97 6, Feb N4W8-CD ,48 2,8 256,56 337,5 Jun N4W8-CD ,23 69,33 22,56 6, Mar N4W8-CA ,55 76,94 29,49 63,5 May N4W8-CD ,29 89,85 44,4 72,57 Apr N4W8-CD ,4,8 55,95 85, Nov N4W8-CD ,73 23,2 259,85 3, Sep N4W8-DA ,57 75,9 3,48 43, Aug N4W9-CB ,96 22, 79,97 97, Oct N4W8-CB ,9 4,7 59,8 72, Jan N4W8-BD ,2 24,73 82,94 95, Nov N4W8-BC , 57,42 23,43 225, Nov N4W8-AC ,36 2,54 55,9 62, Jan N4W8-BC ,23 236,95 296,8 3, Apr N4W8-CD ,82,9 6,73 65, Aug N4W9-CB ,49 92,9 252,58 26,9 Nov N4W8-DB ,54 85,79 38,33 4, Apr N4W8-AD ,62 89,65 259,27 26, May-7 9 DATE NO RATIO Page 223

227 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO N4W8-BC ,75 23, 27,75 265, Mar N4W8-CB ,2 3,5 86,7 69, Jan N4W8-AD ,7 32,96 9,3 74, Feb N4W8-AD ,2 5,29 29,4 85, May N4W8-BC ,83 57,54 25,37 88, May N4W7-BA ,26 82, 82,26 59, Sep N4W8-DC ,83 67, 22,94 9, Feb N4W8-DA ,76 78,3 235,6 94, Apr N4W7-AD ,73 33,42 388,5 35, Jun Page 224

228 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 2,927,93 686, 2,98,7 58, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn %.27 % % 2.37 % 3,337,84 686, 2,588,27 4, %.6 % % 2.9 % Selected Ratio Explanation Performance History Adjustment 9: SA Improved property - Manufactured Structures, City of Clatskanie. There are too few sales for this analysis. Therefore, it was decided to use the Selected Ratio of 99 from the improved property analysis ( SA ). COD PRD Page 225

229 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Aug AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W8-CA ,69,4 66, 2, Aug-7 79 DATE NO RATIO Page 226

230 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 2. % 98,62 39, 2,436,24 5, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn %.43 % 65.4 %.4 %,35,827 39, 2,338,79 4, %.35 % 62.4 %.3 % Selected Ratio Explanation Performance History Adjustment : SA 4 Improved land - Duplex/Triplex/Fourplex, City of Clatskanie The query did not return any sales for this analysis of Duplex/Triplex/Fourplex properties. Because of this, it was decided to use the selected ratio of 99 from the single-family residential study in the same area and to apply it here. COD PRD Page 227

231 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 228

232 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 27. % 75, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 89,35. %. %. %. % Selected Ratio Explanation Performance History Adjustment 9 4: SA 36 Unimproved land - Fishhawk Lake in Rural Clatskanie There was no sales found during the study period. Therefore the conclusion from the improved properties in this area (92 ratio, 4 time adjustment factor ) is recommended. COD PRD Page 229

233 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 23

234 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 2,263,68,653, 7,63,73 5, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 9.56 % 4.28 % 65.7 %.45 % 2,467,4,653, 8,44,4 57, % 3. % %.45 % Selected Ratio Explanation Performance History Adjustment 9 4: SA 36 Improved land - Fishhawk Lake in Rural Clatskanie The Fishhawk Lake Estates is a private community that surrounds a -acre man-made lake. The area is distinctive due to the nature of the market it encompasses: recreational lake, vacation get-a-way and second home type properties. The Selected Ratio of 92 was applied. This ratio was determined from the central tendency of 88 (the Median) which was then adjusted by 4, the conclusion from the time adjustment study for rural properties. COD PRD Page 23

235 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Feb Mar May-7 Jul Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N5W6-BC , 75,9 9,9 9, Jul N5W6-BC , 9,7 28,7 3, Mar N5W6-BD , 28,7 99,7 225, Feb N5W6-BC , 6,34 5,34 68,5 Feb N5W6-BC , 2,25 245,25 258,375 Nov N5W6-BC , 33,26 89,26 7, May-7 6 DATE NO RATIO Page 232

236 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 23,32, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 99,236,75. %. %. %. % Selected Ratio Explanation Performance History 2 28 Adjustment 98 4: SA 5 Unimproved land, Rural Clatskanie (Value Zone ) Due to having too few sales resulting in less the one per cent of the population, the selected ratio of 2 from the improved study in the same area has been applied here. COD PRD Page 233

237 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Apr Jun Jul Aug Oct AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W26-C , 45, 65, Aug N3W ,75 4,75 3, Jul N3W ,84 99,84 95, Apr N3W ,59 82,59 7, Jun N4W-A ,4 8,4 6, Oct DATE NO RATIO Page 234

238 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 32, % 28,326,4 62,54,22 78,59,89 25,275, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 5.76 % % 6.4 % 25,759,67 62,54,22 73,54,593 24,57, % 6.2 % 44.9 % 6.36 % Selected Ratio Explanation Performance History 2 28 Adjustment 98 4: SA 5 Improved property, Rural Clatskanie (Value Zone ) For this sales array of improved property within rural Clatskanie, the Median of 98 was selected and the time adjustment of 4 was applied to this indicator, which resulted in a Selected Ratio of 2. COD PRD Page 235

239 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Feb Mar Apr May-7 Jun Jul Aug-7 7 Oct Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W5-DC , 54,99 29,99 376,5 Aug N3W3-A ,5 9,59 2,74 24, Jun N3W ,57 65,44 293, 35, Mar N3W-A ,73 8,83 39,56 369, Jun N4W ,6 76,3 65,9 9, Jul N3W6-C ,52 43,5 243,3 279,9 Aug N3W ,63 79,46 527,9 6, Jan N4W2-BA ,39 96,96 329,35 365, Feb N5W ,42 38,4 235,83 255, Feb N3W-B ,43 27,54 25,97 27, Aug N3W6-C ,52 53,2 252,54 269,42 Feb N3W ,6 232,8 4,86 434, Feb N4W ,6 65,7 238,67 25, Feb N4W9-BA ,75 37,56 23,3 22, Jan N3W-B ,4 6,96 96, 2, Oct N3W ,75 55,78 293,53 299, Nov N3W4-A ,95 97,29 338,24 34, Feb N4W4-B ,95 233,99 372,94 375, Mar N4W9-BA ,25 288,5 364,4 365, May-7 9 DATE NO RATIO Page 236

240 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO N4W ,8 36,85 459,3 439, Jul N3W-B ,54 249,86 397,4 374, Mar N4W7-D ,78 56,75 296,53 279, Apr N3W-B ,87 228,2 376,89 355, Aug N3W-A ,92 77,9 73,82 6, Mar N4W3-B ,5 45,4 224,9 25, Aug N4W ,2 36,75 52,77 45, Jun N3W8-A ,27 38,43 472,7 42, Jan N3W ,55 432,88 66,43 53, Aug N4W ,7 243,5 469,86 45, Jun N4W27-DA ,8 294,67 39,75 335, Feb N3W-C ,34 224,37 357,7 299,9 Apr N4W , 66,97 246,97 2, Aug Page 237

241 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 4,99,93 24,48,86 3,883,66 8,73, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 39.6 % 23.2 % % 8.28 % 4,375,93 24,48,86 3,574,77 8,626, % % 29.4 % 8.3 % Selected Ratio Explanation Performance History 28 Adjustment 99 49: SA 5 Improved property - Manufactured Structure, Rural Clatskanie (Value Zone ) For this grouping of rural Clatskanie properties improved with manufactured structures, the Median of 97 was selected (supported by the Weighted Mean and GeoMean) and then was adjusted by the time study conclusion of 4. This resulted in a Selected Ratio of and an Overall Adjustment Factor of 99. COD PRD Page 238

242 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Me an Me dian Me an Me dian Month Mean Median Sales Jan Mar Apr Jun Sep Oct AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N3W-C , 39,34 234,34 29, Jun N3W3-A ,6 93,2 28,37 257,5 Sep N3W34-A ,48 65,57 85,5 26,5 Oct N3W ,82 69,9 344, 375, Oct N4W8-AB ,3 22,78 224,9 22, Apr N3W9-A ,77 9,23 222, 2, Jun N4W ,34 265,46 398,8 35, Jan N5W ,38 49,66 9,4 53,745 Mar DATE NO RATIO Page 239

243 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 8. % 5,99, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 5,59,3. %. %. %. % Selected Ratio Explanation Performance History 2 28 Adjustment 98 4: SA 55 Unimproved Land - Dike Land, Rural Clatskanie There are no sales available for this study. Therefore, the selected ratio of 2 from MA 5 SA 5 unimproved property analysis located in the same area was applied here. COD PRD Page 24

244 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 24

245 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 35,395,9 8,375, 8,486,7 5,873, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 5.95 % 2.29 % 27.3 % 8.62 % 34,687,982 8,375, 7,93,488 5,696, % 2.56 % % 8.54 % Selected Ratio Explanation Performance History 2 28 Adjustment 98 4: SA 55 Improved Land - Dike Land, Rural Clatskanie There were too few sales available and they did not present a clear picture of the market. Therefore, it has been decided that the conclusion from the MA 5 SA 5 improved property analysis would be applied here (Selected Ratio 2). COD PRD Page 242

246 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jun Sep AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W ,7 25,8 22,5 25, Sep N4W3-B ,9 67,7 34,6 28, Jun N4W27-D ,89 7,9 249,98 92, Sep DATE NO RATIO Page 243

247 28 Class MA SA NH Year Sales Location Clatskanie Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 3,2,78,4,,784,69 756, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 2.3 % %.88 % 2,952,524,4,,73,49 733, % 2.54 % %.76 % Selected Ratio Explanation Performance History 2 28 Adjustment 98 49: SA 55 Improved Land - Dike Land - Manufactured Structure, Rural Clatskanie The sales available are 6.45% of the total population. The Median and Mean returned ratio indicators of 98 that is further supported by the Weighted Mean. The median was then adjusted by 4, the conclusion from the time study. As a result, the Selected Ratio is 2. COD PRD Page 244

248 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Aug Oct AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N5W36-D ,4 2,89 38,93 425, Aug N5W , 6,58 283,58 27,5 Oct DATE NO RATIO Page 245

249 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Clatskanie Clatskanie Clatskanie Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 5. % 5 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 5. %. %. %. % Selected Ratio Explanation Performance History 28 Adjustment 8: SA 5 and SA 55 8: SA 5 and SA 55 Recreational Land in Rural Clatskanie There are only 5 accounts within this class as recreational land. No sales were found, therefore no trend has been applied. COD PRD Page 246

250 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 247

251 Columbia County 28 MAINTENANCE AREA 6 RURAL ST. HELENS, CITY OF COLUMBIA CITY, and WARREN Serving Columbia County through Engagement, Connection and Innovation Page 248

252 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location 6 28 Columbia City Columbia City Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 4,243, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 4,328,86. %. %. %. % Selected Ratio Explanation Performance History Adjustment 2 : SA : SA 5 Unimproved land, City of Columbia City General Area and River Front A single sale was identified in this study period, a sample too small to use as a determination of the current market. Therefore, it is recommended to apply the conclusion from the Class properties located in these study areas (95 ratio, 3 time adjustment). COD PRD Page 249

253 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Apr AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW28-AA , 24, 225, Apr-7 7 DATE NO RATIO Page 25

254 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Columbia City Columbia City Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 55,536,23 5,852, 95,645,7 378, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 33.7 % 9.47 % 57.3 %.23 % 56,646,955 5,852, 97,558,73 385, % 9.3 % %.23 % Selected Ratio Explanation Performance History Adjustment 2 : SA : SA 5 Improved land, City of Columbia City General Area and River Front This analysis consists of improved properties located in the City of Columbia City General Area (SA ) and the River Front (SA 5). The central tendency selected is the Median of 95 due to the distribution of ratios in the array. The time adjustment of 3 was then applied to the central tendency. The resulting Selected Ratio is 98. COD PRD Page 25

255 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW28-DA ,23 8,29 26,52 39, Jul NW28-AB ,25 62,46 39,7 99,5 Dec NW28-AB ,78 84,2 7,99 235, Dec NW28-BA ,78 8,85 26,63 279, Aug NW28-AB ,77 38,7 23,48 62,5 Feb NW28-BA ,87 79, 27,97 349,9 Dec NW28-BD ,58 93,58 3,6 379,9 Aug NW28-BA ,87 68,29 26,6 32,5 Mar NW28-DA ,7 257,77 475,94 55, Sep NW2-BC ,84 284,34 428,8 48,23 May NW28-AA ,45 97,45 443,9 495, Nov NW28-AB ,77 33,77 227,54 25, Jan NW2-CD ,93 3,8 238,73 262, Mar NW28-DB ,23 55,94 254,7 277,9 Oct NW28-DA ,9 22,86 48,77 45, Oct NW28-DA ,85 372,93 586,78 65, Aug NW28-DB ,23 27,9 35,32 33, May NW28-DD ,55 364,2 588,57 65, Oct NW28-DA ,25,4 248,66 25, Jun DATE NO RATIO Page 252

256 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO NW28-CA ,4 24,4 43,8 45, Aug NW28-AB ,78 84,2 7,99 64,9 Apr NW28-DB ,8 226,83 345,63 329, Jun NW28-BD ,7 28,44 387,6 37, Aug NW28-BA ,87 249,78 342,65 326,2 Nov NW28-DD ,56 476,2 7,68 67, May NW28-DB ,9 29,52 3,6 292, Jun NW28-AC ,62 44,8 38,8 295, Apr NW28-DB ,4 43,99 263,4 245, Jun NW28-CA ,4 7,74 38,5 346, Aug NW28-DD ,77 333, 53,87 47, Dec NW28-DB ,4 4,2 32,43 269,9 Jan Page 253

257 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Columbia City Columbia City Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio. %,57,77 3, 76,5 6, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 5.79 % 3.42 % 34.6 %.73 %,8,925 3, 784,355 6, % 3.5 % %.74 % Selected Ratio Explanation Performance History Adjustment 2 9: SA 9: SA 5 Improved land - Manufactured Structure, City of Columbia City and River Front Due to having no sales available of properties that are improved with manufactured structures for this analysis, the Selected Ratio of 98 from the Columbia City improved study ( Class ) was applied here. COD PRD Page 254

258 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 255

259 28 Class MA SA NH Year Sales Location Columbia City Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 7,944,3 6,42, 36,28,62 224, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn %.55 % 59.6 %.37 % 8,33,86 6,42, 36,643, , %.42 % %.37 % Selected Ratio Explanation Performance History Adjustment : SA 2 Improved land - McBride Meadows/Sophie Park, City of Columbia City. This study area consists of homogeneous properties of residential homes located north of Columbia City, which has easy access to Highway 3. The Median, Mean, Weighted Mean and GeoMean returned a ratio of 96. This indicator was adjusted by the conclusion of 3 from the time adjustment study for XX resulting in a Selected Ratio of 99. COD PRD Page 256

260 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW2-CA ,23 43,2 24,25 295, Jun NW2-CB ,6 78,2 29,28 348, Jul NW2-BD ,7 78,83 297,53 34, Aug NW2-BD ,7 72,8 29,5 325, Sep NW2-CD ,44 4,42 239,86 26, Sep NW2-CB , 33,68 26,69 282,5 Aug NW2-BC ,84 83,8 32,65 322,5 Aug NW2-CD ,7 34,47 227,8 24, May NW2-BD ,29 23,5 332,8 349, Nov NW2-BC ,74 8,79 3,53 3, May NW2-CA ,9 96,28 36,47 325, Jul NW2-BD ,56 43,99 267,55 27, Feb NW2-CA ,25 76,69 296,94 3, Apr NW2-BC ,4 86,3 36,43 3, Nov NW2-CA ,5 6,26 262,4 255, Oct NW2-CA ,74 38,4 239,4 223, Jan NW2-CA ,89 85,5 3,94 29, Mar NW2-CA ,9 96,28 36,47 285, Jan-7 8 DATE NO RATIO Page 257

261 28 Class MA SA NH Year Sales Location Columbia City Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 9. % 96,9 396,,234,75 2, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 5.53 % %.5 % 924,34 396,,27,793 3, % 5.2 % 48.8 %.5 % Selected Ratio Explanation Performance History Adjustment 2 : SA 3 Improved study of Duplex/Triplex/Fourplex properties located in the City of Columbia City. No sales are available for analysis. Therefore., the Selected Ratio of 98 from the general area study was applied here. COD PRD Page 258

262 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 259

263 28 Class MA SA NH Year Sales Location Rural St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 68,234, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 69,599,29. %. %. %. % Selected Ratio Explanation Performance History Adjustment 2 MA 6 - Rural St. Helens, Warren 4: SA 6 Unimproved land, Rural St. Helens, Warren (Value Zone ) Undeveloped rural properties located in Warren and surrounding the City of St. Helens. For this analysis, the Median of 94 was selected. The median was further adjusted by the conclusion from the time study (4), which resulted in a Selected Ratio of 98. COD PRD Page 26

264 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Mar Apr-7 Jun Jul-7 Aug Sep Oct Nov Dec-7 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W24-C ,2 26,2 92,6 Mar N2W3-A ,63 3,63 52,65 Aug N2W3-A , 88, 275, Aug NW7-B ,, 4, Nov N2W , 82, 226, Nov N2W ,7 225,7 24, Aug N2W24-C ,24 285,24 299, Sep NW7-CB ,44 24,44 25, Apr N2W2-C , 225, 22, Oct N2W24-C , 285, 259,9 Dec N2W24-C ,7 88,7 7, Jul NW32-C ,77 25,77 225, Jun DATE NO RATIO Page 26

265 28 Class MA SA NH Year Sales Location Rural St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 6 2, % 334,48,52 5,82,78 367,758,4 39,6, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 39.5 % 2.43 % % 4.6 % 34,7,5 5,82,78 33,982,326 35,55, % 2.95 % 4.74 % 4.33 % Selected Ratio Explanation Performance History 4 28 Adjustment 96 4: SA 6 Improved land, Rural St. Helens, Warren For this analysis of site built property located in rural St. Helens and Warren, both the Mean and the Median indicated a ratio. This is further supported by the Weighted Mean (99). The Median was selected and the time study adjustment (4) and was applied to this data set. The Selected Ratio of 4 was then applied to the study. COD PRD Page 262

266 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W23-DB , 9,43 47,43 54,9 Dec NW7-B , 25,38 379,38 46, May N2W25-B ,4 93,4 472,54 579, Nov N2W23-A ,68 247,33 455, 534, Sep N2W23-C ,6 223,92 423,98 499,9 Oct NW8-B , 3,58 356,58 43,5 May N2W23-A ,36 7,79 365,5 45, Nov NW8-B ,38 287,5 52,43 565, May NW7-AA , 87,77 239,77 262,925 Oct N2W23-B ,52 222,3 45,83 497,5 Dec NW6-B , 288,73 54,73 557,5 Jun NW9-B ,74 54,6 38,9 45, Jul NW8-CC , 324,38 488,38 533, Aug N2W3-D ,39 23,64 464,3 499,999 Jun NW5-BD , 76,83 328,83 354, Aug N2W25-AD , 52,94 34,94 327, Aug NW8-BB , 84,92 336,92 364, Sep N2W25-A , 336,62 562,62 599,35 Apr NW7-C ,44 63,39 937,83,, Apr DATE NO RATIO Page 263

267 COLUMBIA County 28 AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO N2W2-DD , 7,4 259,4 275, Jul N2W25-D , 292,67 58,67 55, Jul N2W ,29 76,83 422,2 445, May NW7-CB ,,98 275,98 29, May NW8-CB , 253,3 45,3 425, Nov N2W3-A , 6,3 44,3 459, Oct NW3-B ,84 236,9 499,74 55,5 Dec NW6-C ,6 79,88 47,94 422,5 May NW6-A ,86 33,5 478,37 482, Oct NW32-CD ,5 27, 359,6 364,25 Nov N2W ,23 369,2 596,43 6, Dec NW7-BC , 93,33 245,33 245, Mar NW9-AC ,38 223,85 428,23 429,6 Mar NW6-A ,86 33,4 496, 495, Apr NW7-B , 7,7 276,7 275, Jun NW6-AD , 347,83 6,83 599, Aug NW7-B , 27,85 279,85 28, Dec NW7-AB , 4,93 292,93 29, Oct NW6-C ,79 22,57 42,36 45, Jan N2W23-A ,68 43,44 393,2 383,5 Mar N2W2-AD , 5,3 267,3 26,5 Oct N2W2-DA ,78 75,27 44,5 388,9 Jul NW8-BC , 24,28 366,28 35, Jan NW8-CA , 45,83 297,83 283, May NW9-AC , 38,85 69,86 58, Aug N2W ,56 28,94 42,5 39, Jan NW7-BA ,76 64,89 389,65 367,88 Oct N2W2-C , 334,69 56,69 523,9 Sep NW7-BA ,2 234,9 43,3 399,9 Dec N2W25-A ,98 283,33 48,3 435, Feb NW9-CA , 25,6 367,6 335, Jun N2W24-C , 26,88 487,88 445, Jul N2W ,85 37,43 65,28 58, Mar N2W2-C , 335,4 56,4 5, Sep NW9-C ,32 227,93 437,25 387, Feb NW8-BB , 22,87 354,87 35, Mar NW7-B ,68 5,47 36,5 27, Nov NW32-C ,4 5,52 324,93 285, Jun NW3-D ,64 23,39 495,3 48, Apr NW7-C ,68 35,96 256,64 26, Jan N2W2-A ,78 25,65 46,43 375, Feb NW7-AB , 2,88 332,88 269,9 Jul Page 264

268 28 Class MA SA NH Year Sales Location Rural St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 4,826,7 2,898,98 7,942,77 5,4, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 6.74 % % 7. % 4,642,59 2,898,98 4,354,26 4,32, % 7.62 % 9.6 % 5.9 % Selected Ratio Explanation Performance History 5 28 Adjustment 95 49: SA 6 Improved land - Manufactured Structure - Rural St. Helens, Warren For this grouping of rural St Helens and Warren properties, the Median of was selected (supported by the Mean and the Weighted Mean) and then was adjusted by the time study conclusion of 4. This resulted in a Selected Ratio of 5 and an Overall Adjustment Factor of 95. COD PRD Page 265

269 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Feb-7 May Sep Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW8-D ,59 5, 429,7 49,5 Sep NW7-CB , 75,49 239,49 269, Nov N2W24-AD , 36,4 288,4 29, May NW8-A , 4,63 268,63 265, Sep N2W , 78,8 34,8 275, Feb N2W , 66,7 445,7 4, Dec N2W ,5 59,25 335,4 272, Dec DATE NO RATIO Page 266

270 28 Class MA SA NH Year Sales Location Rural St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 5.87 % 33,523, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 32,853,442. %. %. %. % Selected Ratio Explanation Performance History 2 28 Adjustment 98 4: SA 62 Unimproved land, Rural St. Helens, Warren (Value Zone 2) The sales data is insufficient for this analysis. Therefore, it was decided to apply the Selected Ratio of 2 from the improved study (MA 6 SA 62). COD PRD Page 267

271 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W3-C ,75 89,75 66,229 Dec-7 4 DATE NO RATIO Page 268

272 28 Class MA SA NH Year Sales Location Rural St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 39,86,87,837,64 39,649,97 6,339, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 4.8 % 2.2 % 4.59 % 6.49 % 39,64,633,837,64 38,856,97 6,23,4 4.7 % 2.33 % 4.49 % 6.47 % Selected Ratio Explanation Performance History 2 28 Adjustment 98 4: SA 62 Improved land, Rural St. Helens, Warren (Value Zone 2) Improved site built properties located in Rural Value Zone 2. For this sales array, the Median of 98 was deemed the best indicator of the market. This ratio was then adjusted by the conclusion from the time study for rural property. The Selected Ratio from this adjustment is 2. COD PRD Page 269

273 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Feb Apr May Jun Jul Aug Sep Nov Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W ,82 283,4 526,23 629, Aug N2W26-D ,92 24,36 372,28 435, Jul N2W25-D ,89 324,7 563,59 599, Jun N2W27-B ,3 257,22 45,52 468, Jul N2W24-B , 33,2 57,23 58, Feb N2W25-C ,42 47,32 65,74 65, Dec N2W4-A ,37 2,4 45,77 4,5 Sep N2W4-A , 224,42 463,52 44,5 May N2W25-C , 95,63 436,63 4, Nov N2W ,87 4,69 38,56 34, Apr N2W26-D , 4,2 382,2 32, Dec-7 9 DATE NO RATIO Page 27

274 28 Class MA SA NH Year Sales Location Rural St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio %,8,46 3,793,5 4,799,73,38, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 54.4 % 7.47 % 22. % 6.3 %,575,23 3,793,5 4,655,738,269, % 7.82 % 2.86 % 5.96 % Selected Ratio Explanation Performance History 2 28 Adjustment 98 49: SA 62 Improved land - Manufactured Structure - Rural St. Helens, Warren, (Value Zone 2) Only one "good" sale was available for this study of improved property with manufactured structures. Therefore, it was decided to use the conclusion from the site built study in the same area (ratio 98, time adjustment 4, selected ratio 2). COD PRD Page 27

275 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Feb AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W ,49 33,74 375,23 36,9 Feb-7 8 DATE NO RATIO Page 272

276 28 Class MA SA NH Year Sales Location Rural St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 5. %,429, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. %,458,6. %. %. %. % Selected Ratio Explanation Performance History Adjustment 2 4: SA 65 Unimproved Land - Dike Land - Rural St. Helens, Warren For this population of 8 accounts no sales data is available. Therefore, it was decided to use the Selected Ratio of 98 from the undeveloped land study for SA 6 for this analysis. COD PRD Page 273

277 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 274

278 28 Class MA SA NH Year Sales Location Rural St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio. % 226,37 54, 98,29 2, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 3.5 % % 5.28 % 23,897 54, 8,58 7, % 4.6 % 2.25 % 4.56 % Selected Ratio Explanation Performance History 4 28 Adjustment 96 4: SA 65 Improved Land - Dike Land - Rural St. Helens, Warren Having no sales data available, it was decided to apply the selected ratio of 4 from the improved study in SA 6. COD PRD Page 275

279 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 276

280 28 Class MA SA NH Year Sales Location Rural St Helens Adjustment Calculation Summary Class MA SA NH Year Sales Location Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 3. %,769,94 54, 3, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn % 2.96 %. %.8 %,85,339 54, 2, % 2.9 %. %.4 % Selected Ratio Explanation Performance History 5 28 Adjustment 95 49: SA 65 Improved Land - Dike Land, Manufactured Structures - Rural St. Helens, Warren For this study, there are no sales available to review. Therefore, the Median of from the 49 SA 6 study was used. The time study conclusion of 4 was then applied to the Median, which then returned a Selected Ratio of 5. COD PRD Page 277

281 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 278

282 Columbia County 28 MAINTENANCE AREA 7 PERSONAL PROPERTY MANUFACTURED STRUCTURES Serving Columbia County through Engagement, Connection and Innovation Page 279

283 MA 7 Personal Property Manufactured Structures Because of the unique way these properties move within the market, we developed MA 7 in 22 to better identify and track these properties. This maintenance area consists of manufactured structures which are considered personal property ( Class 9) and are located throughout Columbia County either in a manufactured home park or where the land is not owned by the same titled owner of the manufactured structure. Year CLASS MA SA PARK NAME COUNT TOTAL GENERAL AREA - ST. HELENS 2 76, GENERAL AREA - SCAPPOOSE 76,45, CEDAR TREE 23 33, COUNTRY VILLA 3 323, GOSS MANUFACTURED HOME PARK 5 23, GREEN MEADOWS , RUDDS , SUNVIEW 5 54, TAMARACK 39 83, WALLER'S, GENERAL AREA - VERNONIA , BOULDER RIDGE 7 3, GENERAL AREA - RAINIER 72,28, CLOVER HILL 4 79, DEER ISLAND HEIGHTS 4 4, DEER ISLAND VILLAGE 5,, FERNVIEW , RAINIER HEIGHTS 39, RIVERS EDGE 5 35, RIVERWOOD 27 24, WESTERN HILLS 82,26, GENERAL AREA - CLATSKANIE 5 2,29, DEER POINTE , DRAKES J/M , RIVERBEND , SWEDETOWN VILLAGE 24 62, GENERAL AREA - WARREN, RURAL ST. HELENS 49 82, MAPLE TERRACE , MOUNTIAN VIEW 2 7, ROSE MANOR 3 529, WESTWIND 6 274, CRESTWOOD VILLAGE 23 5,383, COLUMBIA CITY ESTATES 42,75, SPRINGLAKE PARK 45 9,22, CROWN PARK 22,3, RIVERSIDE MEADOWS 22 24,7 Total Count:,282 Total : 33,82,4 Page 28

284 28 Class MA SA NH Year Sales Location St. Helens Scappoose Rural St. Helens, Warren Class MA SA NH Year Sales Location Columbia City Estates Crown Park Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement %,37,3 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 4,352,952. %. %. %. % SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio Selected Ratio 7 28 Adjustment 43 Explanation 9: MA 7 SA, SA 2, SA 6, SA 27, SA 3 Personal Property Manufactured Structures - South Columbia County This analysis is comprised of personal property manufactured structures (PPMS) located throughout South Columbia County. Due to similar movement within the market, Columbia City Estates (SA 28) and Crown Point (SA 3) were included with the PPMS General Area (SA, SA 2 and SA 6) study. The total population of these areas is 438 and there are 8 usable sales. The sales as a percentage is.83% and the Median of 7 was selected for this grouping. Note: For the 28 Ratio year, the boundary lines for each maintenance area was moved. Because of this, there may be a change in population size, totals and indicators of value over the previous year. Our intent is to review this appraisal area for 29 and to take action if it is deemed necessary at that time. Performance History COD PRD Page 28

285 Frequency 5 2 Median 7 Wtd. Mean AAD 9 GeoMean COD 27.4 PRD Mean SD COV 3 6 Number of Sales: 8 7 Central Tendencies Mean Median Linear (Mean) Linear (Median) Nov-7 Oct-7 Sep-7 Aug-7 Jul-7 Jun-7 May-7 Apr-7 Mar-7 Feb-7 Jan-7 Dec-7 Month Mean Median Sales Feb Apr May Jun Jul Aug Sep Oct AP AR SA NH Prop Sales Class RJ Code Acct # Home ID Sale Date Price 27 Base Time Adj. Sales Price Time Adj. Ratio /2/7 65, 5,2 7, /4/7 8, 3,38 9, //7 77, 46,4 82, /3/7 8,7 45,25 85, //7 5,5 5,5 5, /6/7 7,5 9,37 7, //7 22,5 2,3 23, /4/7 76, 36,57 77, Page 282

286 28 Class MA SA NH Year Sales Location Maintenance Area Maintenance Area 4 Class MA SA NH Year Sales Location Maintenance Area Riverside Meadows Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement % 9,79,38 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. %,98,84. %. %. %. % SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio Selected Ratio Adjustment 22 Explanation 9: MA 7 SA 3, SA 4, SA 5, SA 35 Personal Property Manufactured Structures North Columbia County This analysis is comprised of personal property manufactured structures (PPMS) located throughout North Columbia County in the MA 7 General Areas of SA 3 (Vernonia), SA 4 (Rainier) and SA 5 (Clatskanie). Also included in this analysis is SA 35 (Riverside Meadows) which is located in the City of Vernonia flood way. The total population of North MA 7 is 576 and the percent of useable sales is.39%. Therefore, the Mean (82) was deemed the most reliable of the indicators, which is supported by the Weighted Mean (84). Note: For the 28 Ratio year, the boundary lines for each maintenance area was moved. Because of this, there may be a change in population size, totals and indicators of value over the previous year. Our intent is to review this appraisal area for 29 and to take action if it is deemed necessary at that time. Performance History COD PRD Page 283

287 Frequency Median 75 Wtd. Mean AAD 9 GeoMean COD PRD 97 9 Mean SD COV 3 Number of Sales: 8 Central Tendencies Mean Median Linear (Mean) Linear (Median) Nov-7 Oct-7 Sep-7 Aug-7 Jul-7 Jun-7 May-7 Apr-7 Mar-7 Feb-7 Jan-7 Dec-7 Month Mean Median Sales Mar Apr May Jul Aug Nov AP AR SA NH Prop Class RJ Sales Code Acct # Home ID Sale Date Price 27 Base Time Adj. Sales Price Time Adj. Ratio //7 3, 2,45 32, /26/7 8, 6,3 8, //7, 9,7, /3/7 6, 3,6 7, /8/7 35, 6,5 36, /28/7 45, 57,54 47, /3/7 25, 32,3 26, /27/7 34,5 24,62 35,69 7 Page 284

288 28 Class MA SA NH Year Sales Location Crestwood Village Class MA SA NH Year Sales Location Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement % 5,383,29 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 7,59,775. %. %. %. % SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio Selected Ratio Adjustment 33 Explanation 9: MA 7 SA 27 Personal Property Manufactured Structures - Crestwood Village, City of St. Helens For this grouping, the Median returned a ratio of 75. This central tendency was selected as the best indicator of the market. Once the median was applied, the Overall Adjustment Factor is 33 for Crestwood Village (SA 27). Note: For the 28 Ratio year, the boundary lines for each maintenance area was moved. Because of this, there may be a change in population size, totals and indicators of value over the previous year. Our intent is to review this appraisal area for 29 and to take action if it is deemed necessary at that time. Performance History COD PRD Page 285

289 Frequency Median 75 Wtd. Mean AAD GeoMean COD 4.87 PRD Mean 72 SD 4 COV 2 Number of Sales: 3 Central Tendencies Mean Median Linear (Mean) Linear (Median) Nov-7 Oct-7 Sep-7 Aug-7 Jul-7 Jun-7 May-7 Apr-7 Mar-7 Feb-7 Jan-7 Dec-7 Month Mean Median Sales Feb Apr May Jun Sep Oct Nov Dec AP AR SA NH Prop Class RJ Code Acct # Home ID Sale Date Sales Price 27 Base Time Adj. Sales Price Time Adj. Ratio /24/7 4, 33,8 44, /28/7 5, 43,68 54, /2/7 5, 48,6 53, //7 49,9 39,23 53, /9/7 76, 74,39 8, /2/7 65, 49,85 68, /6/7 52, 4,46 53, /29/7 62,75 35,92 64, /26/7 65, 49,85 66, /3/7 7, 6,25 7, /7/7 65,25 34,98 66, //7 8,5 35,93 8, /28/7 7,5 44,28 72,89 6 Page 286

290 28 Class MA SA NH Year Sales Location Springlake Park Class MA SA NH Year Sales Location Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement % 9,22,7 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 6,78,69. %. %. %. % SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio Selected Ratio Adjustment 82 Explanation 9: MA 7 SA 3 Personal Property Manufactured Structures Springlake Park, City of Scappoose This study is comprised of the personal manufactured structures located in Springlake Park in the City of Scappoose. This community is for those who are age 55 and older. It has a large lake set in the center of the park and is close to the Portland Metropolitan area. The Median returned a ratio of 55, which is supported, by the Mean (53) and Weighted Mean (53). Therefore, the Median was selected for this analysis and the Overall Adjustment Factor is 82. Note: For the 28 Ratio year, the boundary lines for each maintenance area was moved. Because of this, there may be a change in population size, totals and indicators of value over the previous year. Our intent is to review this appraisal area for 29 and to take action if it is deemed necessary at that time. Performance History COD PRD Page 287

291 Frequency Number of Sales: 8 39 Median 55 Wtd. Mean AAD 5 GeoMean COD 9.63 PRD Mean 53 SD COV 3 4 Central Tendencies Mean Median Linear (Mean) Linear (Median) Nov-7 Oct-7 Sep-7 Aug-7 Jul-7 Jun-7 May-7 Apr-7 Mar-7 Feb-7 Jan-7 Dec-7 Month Mean Median Sales Feb Mar May Jun Jul Aug Oct AP AR SA NH Prop Class RJ Code Acct # Home ID Sale Date Sales Price 27 Base Time Adj. Sales Price Time Adj. Ratio /23/7 8, 49,62 28, /28/7 38,9 8,35 5, /3/7 98, 53,5 6, /25/7 24, 9,9 27, /3/7 26,5 62,9 33, /24/7 9, 73,96 24, /29/7 99, 58,37 3, /7/7 59, 98,72 6,62 6 Page 288

292 Columbia County 28 CLASS COUNTYWIDE FLOATING HOMES, BOAT HOUSES AND COMBINATIONS Serving Columbia County through Engagement, Connection and Innovation Page 289

293 28 Class MA SA NH Year Sales 95 4 Location St. Helens Class MA SA NH Year Sales Location 6 95 Warren, Columbia City Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement % 2,995,6 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 3,85,47. %. %. %. % SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio Selected Ratio Adjustment 3 Explanation : SA 95 MA and MA 6 St. Helens, Warren and Columbia City This analysis is comprised of personal property floating property (Floating Homes and Combinations) located along the Columbia River. This is a fast moving, larger body of water and the moorages and marinas are located further from the Portland area. Total population of these properties is 29. For this analysis, the Median and the Weighted Mean returned a central tendency of 97. This indicator was then applied resulting in an Overall Adjustment Factor of 3. Performance History COD PRD Page 29

294 Median 97 Wtd. Mean AAD 22 GeoMean 8 9 COD 22 PRD 2 Mean SD 22 COV 25 Number of Sales: 4 Central Tendencies Mean Median Linear (Mean) Linear (Median) Nov-7 Oct-7 Sep-7 Aug-7 Jul-7 Jun-7 May-7 Apr-7 Mar-7 Feb-7 Jan-7 Dec-7 Month Mean Median Mar Apr Jun Jul Aug AP AR SA NH Prop Class RJ 27 Base Code WC Acct Tax ID Sale Date Sales Price Ratio //7 3 73, /24/ , /2/7 25 2,84 97 Page 29

295 28 Class MA SA NH Year Sales Location Scappoose Class MA SA NH Year Sales Location Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement %,947, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 4,26,93. %. %. %. % SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio Selected Ratio Adjustment 9 Explanation : SA 95 MA 2 Floating homes and combinations, Scappoose This analysis is comprised of floating homes and combination homes, which are located along the Multnomah Channel in Scappoose (MA 2). This channel connects both the Columbia River and the Willamette River and because of its proximity to the Portland area it is a highly sought after locale. This area is known for its calm waters, affordable housing and peaceful country setting. Due to these factors and the sales data available, it was decided to analyze MA 2 separately form the rest of the County because of how these properties move on the open market. The population count of these properties is 25 with seven useable sales available. The sales as a percentage is 5.6%. Most of the floating homes located here are primary residences inter-mixed with vacation homes. No adjustment was made for change over time. Based on the sales analysis performed above, the Median of 84 was selected. This central tendency is supported by the Mean (8) and the Geo Mean (8). Performance History COD PRD Page 292

296 Frequency Median 84 Wtd. Mean AAD GeoMean COD PRD 2 Mean SD 2 COV 5 Number of Sales: 7 Central Tendencies Mean Median Linear (Mean) Linear (Median) Nov-7 Oct-7 Sep-7 Aug-7 Jul-7 Jun-7 May-7 Apr-7 Mar-7 Feb-7 Jan-7 Dec-7 Month Mean Median Sales Jan Feb Mar Jun Jul Aug AP AR SA NH Prop Class RJ 27 Base Code WC Acct Tax ID Sale Date Sales Price Ratio //7 58,73 56, /3/7 7,25 9, /22/7 25, 6, /3/7 6, 4, //7 22, 92, /5/7 2,5 72, /7/7 85, 27,94 69 Page 293

297 28 Class MA SA NH Year Sales 4 95 Location Rainier Class MA SA NH Year Sales 5 95 Location Clatskanie Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement. % 8,59 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 8,59. %. %. %. % SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio Selected Ratio 28 Adjustment Explanation : SA 95 MA 4 and MA 5 Rainier and Clatskanie This analysis is comprised of personal property floating property (Floating Homes and Combinations) located along the Columbia River which are accessed by Highway 3. There is a population of four accounts located is SA 95 and no sales were available. Therefore, it is recommend applying no adjustment at this time. Performance History COD PRD Page 294

298 26 Commercial Floating Property Frequency 5 Median Wtd. Mean 6 7 AAD GeoMean 8 9 COD PRD Mean 2 3 SD COV Number of Sales: Central Tendencies Mean Median Linear (Mean) Linear (Median) Month Mean Median Dec-7 Nov-7 Oct-7 Sep-7 Aug-7 Jul-7 Jun-7 May-7 Apr-7 Mar-7 Feb-7 Jan-7 AP AR SA NH Prop Class RJ 27 Base Code WC Acct Tax ID Sale Date Sales Price Ratio Page 295

299 28 Class MA SA NH Year Sales 97 Location St. Helens 2 97 Scappoose Adjustment Calculation Summary Class MA SA NH Year Sales 6 97 Location Warren, Rural St. Helens Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement % 4,39,97 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 4,5,77. %. %. %. % SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio Selected Ratio 3 28 Adjustment 97 Explanation : SA 97 Countywide The unique nature of how boathouses sell on the open market is quite variable. Therefore, it was decided to perform a single countywide study to determine market trends. There are three sales available for this study of Boathouses and the sales as a percentage is 2.7% based on a population of 38 accounts. The Median (3) was applied as the best indicator of value. This returned an Overall Adjustment Factor of 97. Performance History COD PRD Page 296

300 Frequency Median 3 Wtd. Mean AAD 8 GeoMean COD 78 PRD 64 9 Mean 95 2 SD COV 6 Number of Sales: Central Tendencies Mean Median Linear (Mean) Linear (Median) Nov-7 Oct-7 Sep-7 Aug-7 Jul-7 Jun-7 May-7 Apr-7 Mar-7 Feb-7 Jan-7 Dec-7 Month Mean Median Sales Feb Jun AP AR SA NH Prop Class RJ 27 Base Code WC Acct Tax ID Sale Date Sales Price Ratio /5/ /7/ // Page 297

301 Columbia County 28 CLASS 2XX COUNTYWIDE COMMERCIAL PROPERTY Serving Columbia County through Engagement, Connection and Innovation Page 298

302 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location 2 28 St Helens Scappoose St Helens/Col City Scappoose St Helens/Col City Rural St Helens Scappoose Rural St Helens Scappoose Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 6,88, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 9,33,28. %. %. %. % Selected Ratio Explanation Performance History Adjustment 5 Commercial 2: MA, MA 2 and MA 6; Study Areas,, 7, 72, 73 & 74 Unimproved land - Commercial, Countywide There were only two usable sales available for undeveloped commercial land located in St. Helens, Scappoose and Warren. These sales did not provide a significant sampling or a clear indication of the market for these properties. Therefore, it was decided to use 87 as the Selected Ratio from the Class 2 study. No time adjustment was applied. COD PRD Page 299

303 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales May Sep AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW5-DD ,753,3,753,3 2,2, Sep NW4-B , 77, 8, May DATE NO RATIO Page 3

304 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location St Helens/Col City Scappoose St Helens/Col City Scappoose St Helens/Col City Rural St Helens St Helens Rural St Helens Scappoose Rural St Helens Scappoose Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 4,24,56 3,5 88,97,4 2, RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn %. % %.4 % 9,628,244 3,5 88,97,4 2, %. % 6.9 %.4 % Selected Ratio Explanation Performance History Adjustment 5 2: MA, MA 2 and MA 6; Study Areas,,7, 72, 73 & 74 Improved land - Commercial, Countywide There are 9 sales available for this analysis of improved commercial property located in St. Helens, Scappoose and Warren. Then Median of 87 was selected as the best indicator of the market resulting in an Overall Adjustment Factor of 5. No time adjustment was applied at this time. COD PRD Page 3

305 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan Mar Jun-7 Jul Aug Sep Nov AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W2-AC ,2 64,9 38, 24, Sep NW3-BB ,59 56,44,3 55, Nov NW5-DD ,99,428,66 2,42,65 2,75, Aug NW4-CA , 57,83 236,93 299, Jan NW9-BA ,69 574,7 822,4 95, Nov N2W3-BD , 47,2 746,32 795, Jul NW4-BC ,75 283,64 696,39 7, Mar NW4-AC ,66 4,35 538, 54, Jun N2W-C ,69 65,45 9,4 82, Nov-7 9 DATE NO RATIO Page 32

306 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Vernonia Rainier Vernonia Rainier Rainier Clatskanie Rainier Clatskanie Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 7,728,227 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 7,728,227. %. %. %. % Selected Ratio Explanation Performance History 28 Adjustment 2: MA 3, MA 4 and MA 5; Study Areas, 7, 72, 73 & 74 Unimproved land - Commercial, Countywide A single sale was identified in this study period for unimproved land located in Vernonia, Rainier and Clatskanie. This sample is too small to use as a determination of the current market. Therefore, it is recommended to use as the selected ratio. No time adjustment was applied to this study. COD PRD Page 33

307 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Aug AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N4W8-DC ,4 58,4 225, Aug-7 7 DATE NO RATIO Page 34

308 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Vernonia Rainier Vernonia Clatskanie Rainier Clatskanie Rainier Clatskanie Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 23,954,4 5,887,52,457 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 3.96 %. % 67.9 %.4 % 23,954,4 5,887,52, %. % 67.9 %.4 % Selected Ratio Explanation 28 Adjustment 2: MA 3, MA 4 and MA 5; Study Areas, 7, 72, 73 & 74 Improved land - Commercial, Countywide For the analysis of improved commercial property located in Vernonia, Rainier and Clatskanie, only three sales were returned in the sales array. Because of the lack of usable sales data, it was deemed appropriate to apply as the selected ratio and to apply no adjustment for time. Performance History COD PRD Page 35

309 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales May Jun Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W6-DB ,23 8,69 98,92 295, May N4W8-CA ,66 6, 8,66 95, Jun N3W4-B-4A ,72 262,32 565,4 45, Dec DATE NO RATIO Page 36

310 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location St Helens Rainier Scappoose Clatskanie Vernonia Rural St Helens Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 7,78,756 27,43,6 47,93 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn %. % 6.35 %. % 7,78,756 27,43,6 47, %. % 6.35 %. % Selected Ratio Explanation Performance History 28 Adjustment 27 Improved land - Manufactured Home Parks, Countywide These properties are appraised based on income. Because of this, no adjustment has been applied. COD PRD Page 37

311 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Jan AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW7-CC , 74,,4,,55, Jan-7 7 DATE NO RATIO Page 38

312 Columbia County 28 CLASS 3XX COUNTYWIDE INDUSTRIAL PROPERTY Serving Columbia County through Engagement, Connection and Innovation Page 39

313 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location 3 28 St Helens Vernonia Scappoose Rainier Scappoose Clatskanie Scappoose Rural St Helens Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 63,83,86 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 63,83,86. %. %. %. % Selected Ratio Explanation Performance History 28 Adjustment 3: MA SA,, 74; MA 2 SA, 74; MA 3 SA, 74; MA 4 SA, 74; MA 5 SA, 74; MA 6 SA, 74 Unimproved land - Industrial, Countywide This study has only one usable sale available for industrial unimproved land located throughout the County. Because this sales sample is too small to use as an indicator of the market, it was decided to apply as the Selected Ratio with no adjustment for time. COD PRD Page 3

314 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales May AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE NW6-C ,3 6,3 583,59 May-7 5 DATE NO RATIO Page 3

315 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location 3 28 St Helens Rainier Scappoose Rainier Scappoose Clatskanie Scappoose Rural St Helens Vernonia Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio % 8,24,34 5,859,3 65,5 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn %. % %.27 % 8,24,34 5,859,3 65, %. % %.27 % Selected Ratio Explanation Performance History 28 Adjustment 3: MA SA,, 74; MA 2 SA, 74; MA 3 SA, 74; MA 4 SA, 74; MA 5 SA, 74; MA 6 SA, 74 Improved Land - Industrial, Countywide For this study of improved industrial property, a single sale was found. Due to the limited data available, it was deemed appropriate to apply the Selected Ratio of. No adjustment for time was made. COD PRD Page 32

316 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Mean Median Mean Median Month Mean Median Sales Dec AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE N2W7-C ,68 428,56 85,24 845, Dec-7 96 DATE NO RATIO Page 33

317 Columbia County 28 CLASS 6 COUNTYWIDE HIGHEST AND BEST USE FORESTLAND (SA 6) Serving Columbia County through Engagement, Connection and Innovation Page 34

318 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Clatskanie Rainier Vernonia Rainier Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 67. % 99,65,27 4,2 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 99,65,27 4,2. %. %. %. % Selected Ratio Explanation Performance History 28 Adjustment 6: SA 6 6: SA 6 Highest & Best Use Forestland This grouping of Highest and Best Use Forest Land properties are located throughout Columbia County. They are large tracts of land and many have topographical issues as well as access limitations that hinder the use of the property. The Real Market Values that are applied each assessment year to H&BU properties are determined by the Department of Revenue. Therefore, no adjustment was applied. COD PRD Page 35

319 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 36

320 Columbia County 28 CLASS 7 COUNTYWIDE MULTI FAMILY (Five or more units) Serving Columbia County through Engagement, Connection and Innovation Page 37

321 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location 7 28 St Helens Rainier 7 28 St Helens Clatskanie Scappoose Rural St Helens Vernonia Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 89. % 2,249,83 4, 44,827,7 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 2.46 %.2 % %. % 2,249,83 4, 44,827, %.2 % %. % Selected Ratio Explanation Performance History 28 Adjustment 7 7 Un-improved and improved land - H & B Use Multi-Family (Apartments), Countywide For this analysis of Multi-Family property (apartments), no sales information was found. Because of the lack of sales data available, it was decided to use as the Selected Ratio. No time adjustment was applied. COD PRD Page 38

322 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 39

323 Columbia County 28 CLASS 8XX COUNTYWIDE RECREATIONAL LAND Serving Columbia County through Engagement, Connection and Innovation Page 32

324 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location 8 28 St Helens Clatskanie St Helens Clatskanie Scappoose Clatskanie Scappoose Rural St Helens Scappoose Rainier Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 32. % 3,53 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 3,53. %. %. %. % Selected Ratio Explanation 28 Adjustment 8: MA SA, SA 5; MA 2 SA, SA 72, SA 73; MA 4 SA ; MA 5 SA, SA 5, SA 55; MA 6 SA 6 Undeveloped land - Countywide These properties are categorized as recreational land. Many are parks that are non-assessable and owned my varying agencies. Due to the unique nature of these groupings, it is recommended to make no adjustment at this time. Performance History COD PRD Page 32

325 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Medi an Mean Medi an AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 322

326 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location 8 28 St Helens Vernonia Scappoose Rainier Vernonia Clatskanie Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 4. % 39,72 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 39,72. %. %. %. % Selected Ratio Explanation Performance History 28 Adjustment 8: MA SA, SA ; MA 2 SA ; MA 3 SA, SA 3; MA 4 SA ; MA 5 SA 36 Developed land - Countywide These properties are categorized as improved recreational land. Because of the distinctive nature of these groupings, it is recommended to make no adjustment at this time. COD PRD Page 323

327 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Medi an Mean Medi an AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 324

328 Columbia County 28 ODD LOTS COUNTYWIDE CLASS CLASS 2 CLASS 3 CLASS 4 Serving Columbia County through Engagement, Connection and Innovation Page 325

329 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location 28 St Helens 5 28 Clatskanie 3 28 Vernonia 6 28 Rural St Helens Vernonia 2 28 Scappoose 4 28 Rainier Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 32. % 67,36 9,48 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn %. % 2.34 %. % 67,36 9, %. % 2.34 %. % Selected Ratio Explanation Performance History 28 Adjustment Odd Lot - Unbuildable, Zoned Residential This study is comprised of odd lots that are not buildable due to size, DEQ denial, etc. and are located in the incorporated areas of Columbia County. They have been identified as having minimal value for assessment reasons. The improvement value displayed on this report represents paving and is considered to be of little value. Therefore, it was deemed no adjustment was warranted at this time. COD PRD Page 326

330 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 327

331 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location 2 28 St Helens Rainier Scappoose Clatskanie Vernonia Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio. %,63,7 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn 5.23 %. % %. %,63, %. % %. % Selected Ratio Explanation Performance History 28 Adjustment 2 Odd Lot - Unbuildable, Zoned Commercial These properties are zoned commercial and are located throughout Columbia County. Because of their size, shape and/or location they are considered as odd lots and have been given minimal value. It is recommended that no adjustment be made to these properties for the current year. COD PRD Page 328

332 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 329

333 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location 3 28 St Helens Clatskanie Vernonia Rural St Helens Rainier Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 24. % 76,5 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 76,5. %. %. %. % Selected Ratio Explanation Performance History 28 Adjustment 3 Odd Lot - Unbuildable, Zoned Industrial This analysis is for odd lots that are zoned industrial. They are of insufficient size for development but may provide access to other sites. These properties are given a minimal value and no adjustment is recommended. COD PRD Page 33

334 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 33

335 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Scappoose Rainier Rainier Rainier Rural St Helens Clatskanie Scappoose Rural St Helens Vernonia Rural St Helens Rainier Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 56. % 25,8 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 25,8. %. %. %. % Selected Ratio Explanation Performance History 28 Adjustment 4 Odd Lot - Unbuildable, zoning not significant These lots are properties located within rural Columbia County. Due to their size, shape and/or location they are considered to have minimal value. Therefore, no adjustment is to be applied for the current year. COD PRD Page 332

336 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 333

337 Columbia County 28 ISLANDS COUNTYWIDE STUDY AREA 6 Serving Columbia County through Engagement, Connection and Innovation Page 334

338 28 Class MA SA NH Year Sales Location Class MA SA NH Year Sales Location Scappoose Clatskanie Clatskanie Adjustment Calculation Summary Sample - Number of Sales Population - Number of Accounts Sales as a percentage of the Population Prior Year Population Values Land OSD Residential Improvement Farm Improvement SelectedRatioFromSales Adjustment Before Ratio Overall Adjustment Factor Land Adjustment Factor OSD Adjustment Factor Residential Adjustment Factor Farm Improvement Factor After Ratio 8. % 52,8 RECALCULATED Pre-Trend Post Trend Post Trend Brkdwn Values Brkdwn. %. %. %. % 52,8. %. %. %. % Selected Ratio Explanation Performance History 28 Adjustment 4 and 8, located in MA 2 and MA 5, SA 6 Islands This analysis comprises those properties located on the Columbia River (Islands). They have very little marketability due to access and development limitations. Therefore, it is recommended that no adjustment be applied. COD PRD Page 335

339 28 Frequency Number Of Sales Median AD COD Mean SD COV Wtd Mean GeoMean PRD 95% Confidence Central Tendencies Month Mean Median Sales Mean Median Mean Median AP AR SA NH PRP BLD RJ CD MAP NO. BOOK PAGE ACRES LAND IMP TOTAL VALUE S PRICE DATE NO RATIO AP AR SA NH PR P BLD RJ CD ACCOUNT NO BOOK PAGE AC LAND IMP TOTAL VALUE S PRICE DATE NO RATIO Page 336

340 Columbia County 28 AREAS OF CONCERN COEFFICIENT OF DISPERSION AND PRICE RELATED DIFFERENTIAL Serving Columbia County through Engagement, Connection and Innovation Page 337

341 Columbia County 28 Coefficient of Dispersion The Coefficients of Dispersion (COD) standards are defined under Oregon Administrative Rule The maximum COD standards (as illustrated below) are used by the County Assessor and the Oregon Department of Revenue to measure appraisal valuations and uniformity. Type of Property ( Class) Maximum COD Vacant Land (, 4) 2 Real and Pers. Prop. MS 25 Urban Residential () Homogenous Non-Homogenous 5 Rural Improved (, 4) 2 Apartments (7) 2 Other Income (2) Large Urban 5 Smaller Rural 2 Following are the COD s for the Classes that have exceeded the current standards for the 28 ratio year. The sales used in the 28 Ratio study are from January, 27 to December 3, 27. MA SA Class Number of Accounts Affected Current Year COD Prior Year COD Year 2 Years 3 Years 4Years Explanation: Class 9 located in MA 7 SA, 2, 6, 28 and 3: this Class is designated as personal property manufactured structures that are located in South Columbia County. Maintenance Area lines were adjusted this past year that resulted in a change in population size, totals and indicators of value compared to the previous year. Our intent is to review this are for 29 and to take action if it is deemed necessary at that time. Serving Columbia County through Engagement, Connection and Innovation Page 338

342 Columbia County 28 Price Related Differential Following are the areas of concern or the Price Related Differential (PRD) by Maintenance Area, Study Area and Class. The PRD illustrates whether valuations are reasonably equal between high and low properties If the PRD is over.3, then the PRD is regressive. This means the low-value properties are overvalued and highvalue properties are undervalued. (Valuations are higher than their sale price). When the PRD is below.98, then the properties are considered progressive. This means the high-value properties are overvalued and the low-value properties are undervalued. (Valuations are lower than their sale price). This data is from the sales file date January, 27 through December 3, 27 and has been used in the 28 Ratio Report. MA SA Class PRD Under. 98 Over X X PP MS MA 7 - SA, SA 2, SA 6, SA 28 & SA 3 PP MS MA 7 - SA 3, SA 4, SA 5& SA 35 Floating Property (Floating Home) MA & MA 6 Floating Property (Boathouse) All MA s 9.23 X 9.97 X.92 X.64 X Serving Columbia County through Engagement, Connection and Innovation Page 339

343 Columbia County 28 APPENDIX A RECALCULATION AND REAPPRAISAL SETUPS Serving Columbia County through Engagement, Connection and Innovation Page 34

344 28 Annual Recalculation and Reappraisal Setup Studies for All Residential Properties in Columbia County for Property Tax Assessment Published by the Columbia County Assessor January 2, 28

345 Table of Contents INTRODUCTION... Summary of the Mass Appraisal of Property... Sales Reviews and Coding... Pre-appraisal and Recalculation Setup... 2 Base Appraisal Date... 2 Time Study... 2 Land Values... 2 Local Cost Modifier (LCM)... 2 Depreciation Study... 3 Adjustment Study... 3 Reappraisal vs. Recalculation... 3 Physical Reappraisal... 3 Recalculation... 4 New Construction Time Study Analysis and Conclusions... 5 Time Trend Study for all Maintenance Areas (MA) Land Analysis and Conclusions... 8 Maintenance Area (MA), City of Saint Helens Land Setup... 9 MA City of Saint Helens Recalculation Land Schedules for Maintenance Area (MA) 2, City of Scappoose Land Setup... 2 MA 2 City of Scappoose Recalculation Land Schedules for Maintenance Area (MA) 2, Rural Scappoose Land Setup... 4 MA 2 Rural Scappoose Recalculation Land Schedules for Maintenance Area (MA) 3, City of Vernonia Land Setup... 7 MA 3 City of Vernonia Reappraisal Land Schedules for Maintenance Area (MA) 3, Rural Vernonia Land Setup... 9 MA 3 Rural Vernonia Reappraisal Land Schedules for Maintenance Area (MA) 4, City of Rainier Land Setup... 2 MA 4 City of Rainier Recalculation Land Schedules for Maintenance Area (MA) 4, Rural Rainier Land Setup MA 4 Rural Rainier Recalculation Land Schedules for

346 Maintenance Area (MA) 5, City of Clatskanie Land Setup MA 5 City of Clatskanie Recalculation Land Schedules for Maintenance Area (MA) 5, Rural Clatskanie Land Setup MA 5 Rural Clatskanie Recalculation Land Schedules for Maintenance Area (MA) 6, City of Columbia City Land Setup... 3 MA 6 City of Columbia City Recalculation Land Schedules for Maintenance Area (MA) 6, Rural Saint Helens Land Setup MA 6 Rural Saint Helens Recalculation Land Schedules for On-Site Development (OSD) Analysis and Conclusions Maintenance Area, City of Saint Helens On-Site Development (OSD) Study Maintenance Area 2, City of Scappoose On-Site Development (OSD) Study Maintenance Area 2, Rural Scappoose On-Site Development (OSD) Study Maintenance Area 3, City of Vernonia On-Site Development (OSD) Study... 4 Maintenance Area 3, Rural Vernonia On-Site Development (OSD) Study Maintenance Area 4, City of Rainier On-Site Development (OSD) Study Maintenance Area 4, Rural Rainier On-Site Development (OSD) Study Maintenance Area 4, City of Prescott On-Site Development (OSD) Study Maintenance Area 5, City of Clatskanie On-Site Development (OSD) Study Maintenance Area 5, Rural Clatskanie On-Site Development (OSD) Study... 5 Maintenance Area 5, Fishhawk Lake On-Site Development (OSD) Study Maintenance Area 6, City of Columbia City On-Site Development (OSD) Study Maintenance Area 6, Rural Saint Helens On-Site Development (OSD) Study Local Cost Modifiers (LCM) Analysis and Conclusions Countywide Local Cost Modifier (LCM) Study for Conventional Dwellings Countywide Local Cost Modifier (LCM) Study Manufactured Dwellings Countywide Local Cost Modifier (LCM) Study for Floating Property Countywide Local Cost Modifier (LCM) for Farm Buildings Depreciation Schedules Analysis and Conclusions... 6 Countywide Depreciation Study for Conventional Single Family Dwellings Countywide Conventional Single Family Dwelling Depreciation Schedule for Countywide Effective Year Built Based on Condition For Conventional Single Family Dwellings for Countywide Depreciation Study for Multi-Family Dwellings... 65

347 Countywide Effective Year Built Based on Condition For Multi-Family Dwellings for Countywide Depreciation Study for Real Property Manufactured Dwellings Countywide Effective Year Built Based on Condition For Real Property Manufactured Dwellings for Countywide Depreciation Study for Personal Property Manufactured Dwellings... 7 Countywide Personal Property Manufactured Dwelling Depreciation Schedule for Countywide Effective Year Built Based on Condition For Personal Property Manufactured Dwellings for Countywide Depreciation Study for Floating Property Countywide Floating Property Depreciation Schedule for Countywide Effective Year Built Based on Condition For Floating Property for Countywide Depreciation Study for Farm Buildings Countywide Farm Building Depreciation Schedule for Land Adjustments Analysis and Conclusions MA and MA 6 (City) Adjustment Study for Premium Location MA 3 SA 3 Adjustment Study for Non-Elevated Homes in the Floodplain... 8 Countywide Adjustment Study for Topography... 8 Maintenance Area 4 and 5 Adjustment Study for Views Maintenance Area, 2 and 6 Adjustment Study for Views Maintenance Area 4 Adjustment Study for City of Rainier Slide Area MA 4 SA 47 Adjustment Study for Riverfront Properties Other Adjustments Where a Study was Not Completed for Creek Adjustment Busy Street Adjustment Transmission Lines - Countywide Parcels/Taxlot, 3 Parcels/Taxlot - Countywide Partition Costs - Countywide Appeal Adjustments... 86

348 INTRODUCTION As part of our effort to provide as much information to the public as possible who are interested in how a mass appraisal system works and the steps taken to study the current market and apply our conclusions to all residential properties annually, we are publishing our setup analysis on our website. This document includes our methods, analysis, and conclusions. The raw data used for this setup is not included in this publication, however, it is available in our office. In order to ensure statewide uniformity in administering Oregon s Property Tax Laws, the Oregon Department of Revenue (DOR) exercises its supervisory authority over the property tax system under Oregon Revised Statute (ORS) In addition to its statewide supervisory authority, under ORS 36.2, DOR must develop and provide manuals and instruction to all county assessors to ensure uniform methods of assessments. The publication developed by DOR and used as a guide for our setup is the Appraisal Methods manual. This manual, along with the Cost Factors for Residential Buildings and Cost Factors for Farm Buildings, can be found on and downloaded from the DOR s website at Summary of the Mass Appraisal of Property Mass Appraisal is an accepted method of appraisal and is not simply a cost approach to value. A successful mass appraisal of residential properties in a selected area is dependent on an indepth analysis of recent sales to determine land values, local cost modifiers to apply to our cost factors, and to develop local market-based depreciation schedules based on age and condition of structures. Set-up includes establishing benchmark properties to be used in determining class quality and condition of properties being reappraised so each appraiser can be consistent. Whenever a new residential cost factor book is published by the Department of Revenue, a local class quality benchmark study is completed to increase uniformity among appraisers when determining the class quality of a dwelling. Several homes of varying ages, design and quality are selected throughout the county and compared to the class quality descriptions given in the cost factor book. A class quality benchmark notebook is developed and used during the reappraisal process in addition to the cost factor book. Sales Reviews and Coding All real property deeds recorded in the county clerk s office and personal property sales brought to our attention through various sources are reviewed on an ongoing basis to determine whether or not the sale meets the definition of Real Market Value. Real Market Value is defined under ORS 38.25(): Real market value of all property, real and personal, means the amount in cash that could reasonably be expected to be paid by an informed buyer to an informed seller, each acting without compulsion in an arm s-length transaction occurring as of the assessment date for the tax year. Page

349 Each sale is coded based on the conditions of the sale, such as sale between relatives, foreclosures, confirmed market sale, etc. On sales considered to be market sales (meet the definition of real market value), the property is reviewed to determine if it is adequately described in our records. If the property is in better or worse condition, or inventory items are missing or overstated, our records are corrected to reflect the property as it sold. Only those sales that meet the definition of real market value are used in our setup studies. Pre-appraisal and Recalculation Setup Base Appraisal Date Before a setup can be started, a base appraisal date must be selected. All sales data must be adjusted to this date. Generally, sales that occurred during the previous 2 months are used for the setup studies. However, when there are insufficient sales for a study, sales for the last 2 or more years may be included. Time Study A time study must be completed to determine if the market has been steady or if a time adjustment must be applied to all sales used in the study to adjust the sales prices to the base appraisal date. Land Values Bare land sales in each Maintenance Area (MA) and Study Area (SA) are analyzed and graphed according to size and time adjusted sale price. This data is used to determine the typical value per acre (or square foot) of land for different size parcels and is converted to a land table used to calculate the land value of a property. Typical on-site development costs are gathered by obtaining cost data from general contractors and utility companies to determine the amount of on-site development (OSD) to add to the land value on improved properties. When there are not enough vacant land sales in a specific area to develop a land schedule, the improved sales for that area are set aside to use after the LCM and Depreciation Studies have been completed in order to extract the land value from the sales price. Local Cost Modifier (LCM) In order to adjust the Cost Factor Book for Residential Buildings provided by the Department of Revenue to reflect local area costs, sales of new homes are analyzed. With the land study complete, the calculated land value and OSD are subtracted from the time adjusted sales price to determine the residual value attributed to the new home. Using the cost factor book, a replacement cost is calculated for the new home and accessory improvements. The residual value is then divided by the replacement cost new to determine the local cost modifier to be applied to the cost factor book for all improvements. If there are limited sales of properties with new homes, an analysis of homes that were built by a contractor hired by the land owner is included. The total contractor price is divided by the replacement cost new to determine a local cost modifier. In the absence of any sales data, local contractors are contacted to try to Page 2

350 determine an appropriate local cost modifier. This is generally the method used for general purpose and farm buildings. A separate LCM is calculated for conventional dwellings, manufactured dwellings, floating property and farm buildings. Depreciation Study Sales of improved properties are analyzed based on age and condition. Only verified market sales are used. The calculated land value and OSD are subtracted from the time adjusted sales price of each property to determine the residual value attributable to the dwelling and accessory improvements. A replacement cost new with the local modifier applied is calculated for the dwelling and any accessory improvements. The residual value is then divided by the adjusted replacement cost new to determine the depreciation for that age and condition. Once all the sales have been analyzed, the data is graphed based on age and condition to develop a depreciation schedule that is based on effective age. A separate schedule is created to restrict effective year to be selected based on physical age and noted condition (poor, fair, average, good, excellent). This ensures consistency among appraisers when selecting an effective age that is different than the physical age of a structure. A separate depreciation study is conducted for conventional single family dwellings, multi-family dwellings, manufactured dwellings sited on real property (same ownership and considered real property), manufactured dwellings sited in a park or other leased site (these are considered personal property), and floating property. A straight line depreciation schedule is used for general purpose and farm buildings, since it is not possible to extract enough data to base their depreciation on sales. Adjustment Study During the previous studies, sales of properties identified as having potential adjustments due to topography, views, or other unique features are set aside to determine the value of various factors that may influence value. After all studies have been completed, including the extraction method for determining land values in areas with insufficient vacant land sales, these sales are analyzed based on the type of adjustment and the area they are located in, however, if there is insufficient data, nearby areas may be combined in the study. By comparing the total sales price of the sold property with the total calculated cost of land, OSD and depreciated dwelling, the difference gives an indication of the value of the adjustment. Reappraisal vs. Recalculation Physical Reappraisal With resources becoming more limited, very few interior inspections are completed during a reappraisal. The appraiser will determine class quality and condition of the structures from the exterior, attempt to contact owner to verify inventory at the door, and note any necessary adjustments for topography, views or any other factor that would likely have an effect on the value. The last appraisal diagram and inventory are reviewed to determine if there have been any changes to the property. The value of the property is calculated electronically using the factors developed in the setup study. Page 3

351 Recalculation Recalculation is an electronic revaluation of properties based on factors developed during the setup study and the existing inventory in our system. These properties are not visited to determine if any changes have taken place, however, the recalculation is a more reliable method of maintaining accurate real market values rather than relying solely on a ratio study to determine overall market trends. New Construction New construction throughout the county is physically inspected and appraised using the setup factors for the area. A ratio study is an analysis of sales in all study areas to determine the percentage of market increase or decrease in each study area since the base appraisal date selected in our setup. The study separates properties by type, such as commercial, industrial or residential, by location or study area, and by improved or vacant. All sales are time adjusted to the assessment date of January before comparing to our current value. Once complete, the resulting trends are electronically applied to all properties prior to certifying the assessment roll. Page 4

352 28 Time Study Analysis and Conclusions Page 5

353 Time Trend Study for all Maintenance Areas (MA) Analysis Before any setup studies can be conducted, a time trend for each Maintenance Area must be completed to adjust sales to the selected base appraisal date. The selected base appraisal date for the 28 reappraisal and recalculation of residential properties countywide is January, 27. A separate time study was completed for City Residential Property and Rural Residential Property in each Maintenance Area. All sales of residential properties that occurred between January, 26 and December 3, 26 that reflected real market value were extracted from our sales files. The sales were separated based on Maintenance Area and property type (city or rural). The total sales price of all properties for each area was compared to our January, 26 base of the same properties, which gives an estimated market trend for the entire 26 year. The trend is divided by 2 in order to give a per month percentage to apply to each sales price, based on the month in which the sale occurred, and used in our setup studies to reflect a sales price as of January, 27. Some studies required additional data before we were able to establish a reliable conclusion for the study. For this purpose, another time trend study was completed on properties that sold between January, 27 and June 3, 27, and separated based on Maintenance Area and property type (city or rural). The total sales price of all properties for each area was compared to our January, 27 certified values (January, 26 base times the market trend from the 27 ) which gives an estimated market trend for the first half of 27. The trend was divided by 6 in order to give a per month percentage to apply to each sales price, based on the month in which the sale occurred, and used in our setup studies to reflect a sales price as of January, 27. Conclusions Based on the supporting data collected, there is sufficient sales data to estimate the market trends to be used to time trend sales to the base appraisal date of January, 28 for city residential property and rural residential property in each maintenance area. Page 6

354 Time Trend Factors to be Applied to Sales Used for the 28 Residential Setup Studies CITY RESIDENTIAL Time Trend Rate for 26 Sales to Reflect Base Appraisal Date of January, 27 AREA NO. OF S ANNUAL TREND PER MONTH TREND Saint Helens MA Scappoose MA Vernonia MA Rainier MA Clatskanie MA Columbia City MA RURAL RESIDENTIAL AREA NO. OF S ANNUAL TREND PER MONTH TREND Rural Scappoose MA Rural Vernonia MA Rural Rainier MA Rural Clatskanie MA Rural Saint Helens MA CITY RESIDENTIAL Time Trend Rate for 27 Sales to Reflect Base Appraisal Date of January, 27 AREA NO. OF S ANNUAL TREND PER MONTH TREND Saint Helens MA Scappoose MA Vernonia MA Rainier MA Clatskanie MA Columbia City MA RURAL RESIDENTIAL AREA NO. OF S ANNUAL TREND PER MONTH TREND Rural Scappoose MA Rural Vernonia MA Rural Rainier MA Rural Clatskanie MA Rural Saint Helens MA Page 7

355 28 Land Analysis and Conclusions Page 8

356 Maintenance Area (MA), City of Saint Helens Land Setup Analysis For 28, MA boundary lines were moved and adjusted with adjacent MA 6. The boundaries were shifted and balanced due to growth for management/maintenance purposes. This change resulted in moving Columbia City into MA 6, with no other changes made to MA. There were 4 sales within Saint Helens, of which 8 were considered usable and 6 were considered unusable because of topography issues and or view adjustments. A bulk sale of 4 smaller lots were included in this analysis. The use of this bulk sale is considered to be reasonable, as these 4 lots were similar in size and already partitioned. They were simply recorded on deed by seller. Due to the close proximity to Saint Helens, 3 Columbia City sales were considered for analysis. When sales data from both Saint Helens and Columbia City were analyzed, the results between the two appeared to be similar. All sales analyzed were time trended to the base appraisal date of //7. The data compiled for analysis is considered to provide sufficient support for creating a new land schedule for SA. 28 MA City Base Land Sales Graph SA 5 had 2 usable land sales that when plotted against the previous year s land schedule indicated a slight reduction for properties that had more than 85' of river frontage. Page 9

357 28 MA and MA 6 City Riverfront Land Sales Graph Due to the lack of City Acreage sales data within Columbia City and St Helens, the need to expand the search to nearby Scappoose was warranted. Scappoose has recently seen several city acreage sales that were sold for subdivision development, which provides reasonable and credible data for a city acreage land schedule. When analyzing residential lot sales data between City of Scappoose versus Columbia City/Saint Helens, land values indicate a 45% reduction between the areas. By reducing the City of Scappoose sales-based City Acreage land schedule by 45%, the resulting value provides a reasonable and credible City Acreage land schedule for both Columbia City and Saint Helens. Conclusions Based on the supporting data collected, there is sufficient sales data for the creation of a new 28 land schedule for SA. SA 3 and SA 43 will also use the SA land schedule as these areas have very similar land characteristics. SA 5 sales were limited but the data provided sufficient information to modify the 27 schedule to be used for the 28 land schedule. Based on supporting data, the city acreage land schedules for Saint Helens and Columbia City will reflect a value that is 45% less than the City of Scappoose city acreage land schedule for 28. Page

358 MA City of Saint Helens Recalculation Land Schedules for 28 SA = Study Area (Properties, usually within specified boundaries, that share similar market attributes and influence) LUC = Land Use Code (Type of land value schedule used for assessment) = Residential City Under an Acre Square Feet 2 = Residential City Acreage Acres 5 = Residential Riverfront Front Footage SA LUC SA 3 LUC SA LUC 2 General Saint Helens Duplex, Triplex, Fourplex City Acreage Size (sq. ft.) Total Size (sq. ft.) Total Size (Acres) Value From To Value From To Value From To Per Acre 45 45, 45 45, , , , , , , ,5 SA 5 LUC , ,5 Riverfront , , Size (front footage) Total , ,5 From To Value , , , , , , , , , , , , , , SA 8 LUC SA 43 LUC Yachts Landing PUD Townhouse, Rowhouse Size (sq. ft.) Total Size (sq. ft.) Total From To Value From To Value , 35 35, , , , , , , , , , , , , , , , , , , , , , , , , , , , Page

359 Maintenance Area (MA) 2, City of Scappoose Land Setup Analysis For 28, the City of Scappoose vacant land sales were mostly comprised of newly created subdivisions where the lots were sold in bulk to contractors. There were only 4 sales that were not in these subdivisions located in SA. The sales were time trended to the base appraisal date of //7. The plotted sales on the graph did not give a good indication of value. Due to not having enough data to support a base lot value for the city, more data was needed. In order to create a more supportable land schedule, the land extraction method was used. This method uses improved property sales trended to the base appraisal date, and then subtract the calculated OSD and depreciated replacement cost of the structures to get the residual value for land only. There were 8 improved sales in SA that were used. The residual land values were plotted on the same graph as the bare land sales. This provided us enough data to support a new land schedule. 28 MA 2 City Base Land Sales Graph There were 4 City Acreage sales in Scappoose ranging from.25 acres to 5.3 acres. The price per acre for these sales ranged from $9, to $4,, and resulted in an overall average price per acre of 9,54. Conclusions Based on the supporting data, a new 28 land schedule for SA has been created. This schedule will also be used for SA 28, SA 33, SA 79 and SA 8 due to lack of sales in those areas and similar land characteristics. Page 2

360 Based on the 4 city acreage sales of raw vacant land with a highest and best use for future subdivision development, the city acreage schedule for 28 will be $9,54 per acre. MA 2 City of Scappoose Recalculation Land Schedules for 28 SA = Study Area (Properties, usually within specified boundaries, that share similar market attributes and influence) LUC = Land Use Code (Type of land value schedule used for assessment) = Residential City Under an Acre Square Feet 2 = Residential City Acreage Acres SA LUC SA 28 LUC SA 33 LUC General Scappoose Duplex, Triplex, Fourplex Townhouse, Rowhouse, Common Wall Size (sq. ft.) Total Size (sq. ft.) Total Size (sq. ft.) Total From To Value From To Value From To Value 25 69, 45 9, 25 69, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,38 SA 79 LUC SA 8 LUC SA LUC 2 Keys Landing, Keys Crest, Keys Orch Columbia River View Estates City Acreage Size (sq. ft.) Total Size (sq. ft.) Total Size (Acres) Total From To Value From To Value From To Value 45 9, 45 9, , , , , , , , , , , , , , , , , , , , , , , , , ,8 Page 3

361 , ,38 Maintenance Area (MA) 2, Rural Scappoose Land Setup Analysis For 28, MA 2 boundary lines were moved and adjusted with adjacent MA 3 and 6. The boundaries were shifted and balanced due to growth for management/maintenance purposes. Land sales from nearby MA 6 with similar characteristics and market appeal were used due to a limited number of sales available in MA 2. There were 35 vacant land sales of which 22 were useable for the vacant land study. These sales were site visited and time trended to the base appraisal date of //7. The data supported a new land schedule for SA 2. The land sales in SA 64 and 63 showed differences in market values, views and topography when compared to SA 2, therefore, a new land schedule was created. Due to the lack of vacant land sales, the extraction method was used for SA 4. There were 2 sales, 5 useable for this study. MA 2 Rural Land Sales Graph Conclusions Based on the supporting data, new land schedules were created for SA 2 and SA 4. SA 63 was combined into SA 64 and a new land schedule was created. Due to lack of sales in SA 25, SA 45 and SA 62, SA 2 land schedule will be used for SA 25 and SA 62, and SA 4 land schedule will be used for SA 4. Page 4

362 MA 2 Rural Scappoose Recalculation Land Schedules for 28 SA = Study Area (Properties, usually within specified boundaries, that share similar market attributes and influence) LUC = Land Use Code (Type of land value schedule used for assessment) 3 = Residential Rural Tract Acres SA 2 LUC 3 SA 4 LUC 3 SA 62 LUC 3 Scappoose Value Zone Sauvie Island Value Zone Freeman Road Size (Acres) Value Size (Acres) Value Size (Acres) Value From To Lump Sum From To Lump Sum From To Lump Sum..6 76,..6 8,..6 76, , , ,.8. 8,.8. 25,.8. 8, Over Acre Per Acre Over Acre Per Acre Over Acre Per Acre , , , , , , , , , , , , , , , , , , , , , , , , 9.. 9, , 9.. 9,. 2. 6, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Page 5

363 MA 2 Rural Scappoose Recalculation Land Schedules for 28 (continued) SA 25 LUC 3 SA 45 LUC 3 SA 64 LUC 3 Scappoose Dikeland Sauvie Island Dikeland Columbia Acres/Hillcrest Size (Acres) Value Size (Acres) Value Size (Acres) Value From To Lump Sum From To Lump Sum From To Lump Sum..6 76,..6 8, , , ,.8. 25, Over Acre Per Acre Over Acre Per Acre Over Acre Per Acre , ,. 2. 9, , , , , , , , , , , , , , , ,75 SA 64 LUC , ,6 Columbia Acres/Hillcrest (Unbuildable) 9.. 9, , Size (Lots) Value. 2. 6, ,97 From To Lump Sum , ,37 Per Platted Lot , , , , , , , , , , , , , , , , , , , , , ,7 Page 6

364 Maintenance Area (MA) 3, City of Vernonia Land Setup Analysis For 28, there were 7 vacant land sales in SA, vacant land sale in SA 3, and vacant land sales in SA 38, SA 39 and SA 4. Only 3 of the sales in SA were considered useable and were site visited and time trended to the base appraisal date of //7. With very limited data, the sales were compared to the previous year s trended land schedule. While the sales were for smaller lots and showed an increase in value, it is unlikely that larger parcels would have increased by the same percentage. Therefore, when a new curve was created on the graph, it was drawn to reflect a curve more typical of other cities land data. The data compiled for analysis is considered to provide sufficient support for creating a new land schedule. At this time, the market does not indicate a difference in value for properties located in SA 3, designated floodplain. MA 3 City Base Land Sales Graph Conclusions Based on the supporting data, a new land schedule was developed for SA. This schedule will also be used in SA 3 due to a market that does not currently support a difference. The SA schedule will also be used for SA 38, SA 39 and SA 4 due to lack of sales data and similar land characteristics. There was no sales data for City Acreage, therefore, the 27 trended land values will be used as a base value for these properties. Page 7

365 MA 3 City of Vernonia Reappraisal Land Schedules for 28 SA = Study Area (Properties, usually within specified boundaries, that share similar market attributes and influence) LUC = Land Use Code (Type of land value schedule used for assessment) = Residential City Under an Acre Square Feet 2 = Residential City Acreage Acres SA LUC SA 3 LUC SA 38 LUC General Vernonia Flood Zone Properties Roseview Heights Size (sq. ft.) Total Size (sq. ft.) Total Size (sq. ft.) Total From To Value From To Value From To Value 45 29, 45 29, 45 26, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,5 SA 4 LUC SA LUC 2 SA 3 LUC 2 Duplex, Triplex, Fourplex City Acreage Flood Zone City Acreage Size (sq. ft.) Total Size (Acres) Value Size (Acres) Value From To Value From To Per Acre From To Per Acre 45 26, , , , , , , , , , , , , , , ,5 Page 8

366 Maintenance Area (MA) 3, Rural Vernonia Land Setup Analysis For 28, MA 3 boundary lines were moved and adjusted with adjacent MA 2, MA 5 and MA 6. The boundaries were shifted and balanced due to growth for management/maintenance purposes. Land sales from nearby MA 2 with similar characteristics and market appeal were used due to a limited number of sales available in MA 3. There were 22 vacant land sales of which 2 were useable for the vacant land study. These sales were site visited and time trended to the base appraisal date of //7. The data supported a new land schedule for SA 3. MA 3 Rural Land Sales Graph Conclusions Based on the supporting data, a new land schedule was developed for SA 3. Page 9

367 MA 3 Rural Vernonia Reappraisal Land Schedules for 28 SA = Study Area (Properties, usually within specified boundaries, that share similar market attributes and influence) LUC = Land Use Code (Type of land value schedule used for assessment) 3 = Residential Rural Tract Acres SA 3 LUC 3 Rural Vernonia Size (Acres) Value From To Lump Sum..6 38,.6.8 4,.8. 43, Over Acre Per Acre , , , , , , , , 9.. 4, , , 4. 6., , , , , , , , , , , Page 2

368 Maintenance Area (MA) 4, City of Rainier Land Setup Analysis For 28, there were 8 vacant land sales of which 3 were useable for the vacant land study in SA. These sales were site visited and time trended to the base appraisal date of //7. The data supported a new land schedule for SA. MA 4 City Base Land Sales Graph There were 3 city acreage vacant land sales of which 2 were not usable due to severe topography issues. sale gave a good indication of value for raw vacant land with a highest and best use for future subdivision development and was used to develop the city acreage land schedule. SA 47, Riverfront Estates, is unique since the majority of these properties have attached homes on 2,5 sf +/- lots along the riverfront and interior lots. There are also a handful of 5, sf +/- single family detached dwellings. There were 2 vacant land sales of 5, sf +/- lots, which appear to have been purchased by homeowners for detached single family dwellings, each for approximately $9,. Analysis of the data determined that these 2 sales are representative of the larger 5, sf +/- single family detached dwellings sites, but not necessarily reflective of the smaller 25 sf +/- lots with attached dwelling. 6 improved sales were used to determine the value of the smaller lots by extracting the OSD and dwellings, to determine a residual value for the land, which resulted in an average small lot value of $7,. Conclusions Based on the supporting data, new land schedules were created for SA, SA 47 and for city acreage. The land schedule for SA will also be used for SA 4 and SA 46 due to lack of sales in those areas and similar land characteristics. Page 2

369 MA 4 City of Rainier Recalculation Land Schedules for 28 SA = Study Area (Properties, usually within specified boundaries, that share similar market attributes and influence) LUC = Land Use Code (Type of land value schedule used for assessment) = Residential City Under an Acre Square Feet 2 = Residential City Acreage Acres SA LUC SA 4 LUC SA 46 LUC General Rainier Duplex, Triplex, Fourplex Riverview Dr, Maple Dr Size (sq. ft.) Total Size (sq. ft.) Total Size (sq. ft.) Total From To Value From To Value From To Value 45 45, 45 45, 35 35, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , SA 47 LUC SA LUC 2 Rainier Riverfront Estates City Acreage Size (sq. ft.) Lump Sum Size (Acres) Value From To Value From To Per Acre 45 7, , , Page 22

370 Maintenance Area (MA) 4, Rural Rainier Land Setup Analysis For 28, MA 4 boundary lines were moved and adjusted with adjacent MA 5 and MA 6. The boundaries were shifted and balanced due to growth for management/maintenance purposes. There were 25 vacant land sales combined for SA 4 and SA 42, of which 8 were useable for the vacant land study. These sales were site visited and time trended to the base appraisal date of //7. The sales did not reflect a difference between SA 4 and 42, and the data supported a new land schedule. MA 4 Rural Land Sales Graph Conclusions Based on the supporting data, a new land schedule for SA 4 and SA 42 was developed. The land schedule for SA 4 will also be used for SA 44, SA 45 and SA 56 due to lack of sales in those areas and similar land characteristics. Page 23

371 MA 4 Rural Rainier Recalculation Land Schedules for 28 SA = Study Area (Properties, usually within specified boundaries, that share similar market attributes and influence) LUC = Land Use Code (Type of land value schedule used for assessment) 3 = Residential Rural Tract Acres SA 4 LUC 3 SA 42 LUC 3 SA 45 LUC 3 Rainier Value Zone Rainier Value Zone 2 Rainier Dikeland Size (Acres) Value Size (Acres) Value Size (Acres) Value From To Lump Sum From To Lump Sum From To Lump Sum..6 23,..6 23,..6 23, , , ,.8. 25, , ,2 Over Acre Per Acre Over Acre Per Acre Over Acre Per Acre , , , , , , , , , , , , , , , , , , , , , 8. 9., , ,75 9.., 9.., 9..,. 2. 9, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,5 Page 24

372 MA 4 Rural Rainier Recalculation Land Schedules for 28 (Continued) SA 44 LUC 3 SA 56 LUC 3 Prescott Deer Island Heights Size (Acres) Value Size (Acres) Value From To Lump Sum From To Lump Sum..6 23,..6 23, , ,.8. 25, ,2 Over Acre Per Acre Over Acre Per Acre , , , , , , , ,5 Page 25

373 Maintenance Area (MA) 5, City of Clatskanie Land Setup Analysis For 28, there were 6 vacant land sales in SA of which was a large bulk sale of 2 lots. The remaining sales were analyzed but were insufficient to develop a new land schedule. 6 improved sales were used to determine the value of the residual land by extracting the OSD and dwelling values. Both the vacant land and improved sales were site visited and time trended to the base appraisal date of //7. The data was still insufficient to develop a supportable new land schedule. The final analyses was to overlay the previous year s trended land schedule to identify any additional market trends. The sales data fell both above and below that schedule. MA 5 City Base Land Sales Graph There were no sales of city acreage recent enough to use for analysis. It is assumed this schedule would trend similarly to city lots. Conclusions Due to both the bare land sales and extracted sales in MA 5 SA not resulting in a conclusion which would allow for a new land schedule to be developed, the 27 MA 5 SA trended base land values for 27 will be used for MA 5 SA. The trended city acreage land schedule for 27 will be used for 28. Page 26

374 MA 5 City of Clatskanie Recalculation Land Schedules for 28 SA = Study Area (Properties, usually within specified boundaries, that share similar market attributes and influence) LUC = Land Use Code (Type of land value schedule used for assessment) = Residential City Under an Acre Square Feet 2 = Residential City Acreage Acres SA LUC SA LUC 2 General Clatskanie City Acreage Size (sq. ft.) Total Size (Acres) Value From To Value From To Per Acre 45 38, , , , , , , , , , , , , , ,65 Page 27

375 Maintenance Area (MA) 5, Rural Clatskanie Land Setup Analysis For 28, MA 5 boundary lines were moved and adjusted with adjacent MA 3 and MA 4. The boundaries were shifted and balanced due to growth for management/maintenance purposes. There were 6 vacant land sales for SA 5, of which 9 were useable for the vacant land study. These sales were site visited and time trended to the base appraisal date of //7. The data supported a new land schedule for SA 5. MA 5 Rural Land Sales Graph For 28, SA 36 was moved from MA 3 to MA 5. There were 9 sales of which 6 were usable for the vacant land study. In attempting to time trend and analyze the sales, it was determined that Fishhawk Lake Estates is a unique community and has not kept up with the average market trends. Once time trends were removed, it was determined that a per lot value was warranted. Page 28

376 MA 5 Fishhawk Lake Estates Land Graph Conclusions Based on the supporting data, a new land schedule for SA 5 was developed. The land schedule for SA 5 will also be used for SA 55 due to lack of sales in those areas and similar land characteristics. The land schedule for SA 36 will have a per lot base value of $5, regardless of size. Page 29

377 MA 5 Rural Clatskanie Recalculation Land Schedules for 28 SA = Study Area (Properties, usually within specified boundaries, that share similar market attributes and influence) LUC = Land Use Code (Type of land value schedule used for assessment) 3 = Residential Rural Tract - Acres SA 5 LUC 3 SA 55 LUC 3 SA 36 LUC 3 Clatskanie Value Zone Clatskanie Dikeland Fishhawk Lake Estates Size (Acres) Value Size (Acres) Value Size (Acres) Value From To Lump Sum From To Lump Sum From To Lump Sum..6 29, , , , , , ,75 Over Acre Per Acre Over Acre Per Acre , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Page 3

378 Maintenance Area (MA) 6, City of Columbia City Land Setup Analysis For 28, MA 6 boundary lines were moved and adjusted with adjacent MA, MA 2, MA 3 and MA 4. The boundaries were shifted and balanced due to growth for management/maintenance purposes. This change resulted in moving Columbia City into MA 6, with no other changes made to MA. There were 9 sales within Columbia City, of which 3 were considered usable and 6 were considered unusable because of topography issues and or view adjustments. Due to the close proximity to Columbia City, 8 Saint Helens sales were considered for analysis. When sales data from both Columbia City and Saint Helens were analyzed, the results between the two appeared to be similar. All sales analyzed were time trended to the base appraisal date of //7. The data compiled for analysis is considered to provide sufficient support for creating a new land schedule for SA. 28 MA 6 City Base Land Sales Graph SA 5 had 2 usable land sales that when plotted against the previous year s land schedule indicated a slight reduction for properties that had more than 85' of river frontage. Page 3

379 28 MA and MA 6 City Riverfront Land Sales Graph Due to the lack of City Acreage sales data within Columbia City and St Helens, the need to expand the search to nearby Scappoose was warranted. Scappoose has recently seen several city acreage sales that were sold for subdivision development, which provides reasonable and credible data for a city acreage land schedule. When analyzing residential lot sales data between City of Scappoose versus Columbia City/Saint Helens, land values indicate a 45% reduction between the areas. By reducing the City of Scappoose sales-based City Acreage land schedule by 45%, the resulting value provides a reasonable and credible City Acreage land schedule for both Columbia City and Saint Helens. Conclusions Based on the supporting data collected, there is sufficient sales data for the creation of a new 28 land schedule for SA. SA 2 and SA 3 will also use the SA land schedule as these areas have very similar land characteristics. SA 5 sales were limited but the data provided sufficient information to modify the 27 schedule to be used for the 28 land schedule. Based on supporting data, the city acreage land schedules for Saint Helens and Columbia City will reflect a value that is 45% less than the City of Scappoose city acreage land schedule for 28. Page 32

380 MA 6 City of Columbia City Recalculation Land Schedules for 28 SA = Study Area (Properties, usually within specified boundaries, that share similar market attributes and influence) LUC = Land Use Code (Type of land value schedule used for assessment) = Residential City Under an Acre Square Feet 2 = Residential City Acreage Acres 5 = Residential Riverfront Front Footage SA LUC SA 2 LUC SA 5 LUC 5 General Columbia City McBride Meadows, Sophie Park Riverfront Size (sq. ft.) Total Size (sq. ft.) Total Size (front footage) Total From To Value From To Value From To Value 45 45, 45 45, 4 8, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , SA 3 LUC SA LUC , Duplex, Triplex, Fourplex City Acreage , Size (sq. ft.) Total Size (Acres) Value , From To Value From To Per Acre , 45 45, , , , , , , , , , , , , , , Page 33

381 Maintenance Area (MA) 6, Rural Saint Helens Land Setup Analysis For 28, MA 6 boundary lines were moved and adjusted with adjacent MA, MA 2, MA 3 and MA 4. The boundaries were shifted and balanced due to growth for management/maintenance purposes. After MA lines were adjusted, sales data indicated a realignment of SA boundaries in MA 6 resulting in 2 different market perceived study areas, SA 6 and SA 62. There were 24 vacant land sales of which 2 were considered usable for SA 6 and 7 considered unusable due to potential topography and view adjustments. SA 62 had only usable sale, so an additional 3 land sales from nearby MA 2 and MA 3 were also included. With so few sales available, the study was extended to include land extraction value from improved sales in SA 62. The combination of vacant and extracted land sales when compared to the new SA 6 schedule provided sufficient support to develop a new SA 62 Land Schedule. MA 6 Rural Land Sales Graph Conclusions Based on the supporting data collected, there is sufficient sales data for the creation of a new 28 land schedule for SA 6 and SA 62. The SA 6 land schedule will also be used for SA 65 due to lack of sales for that area and similar land characteristics. Page 34

382 MA 6 Rural Saint Helens Recalculation Land Schedules for 28 SA = Study Area (Properties, usually within specified boundaries, that share similar market attributes and influence) LUC = Land Use Code (Type of land value schedule used for assessment) 3 = Residential Rural Tract - Acres SA 6 LUC 3 SA 62 LUC 3 SA 65 LUC 3 Rural St Helens Value Zone Rural St Helens Value Zone 2 Rural St Helens Dikeland Size (Acres) Value Size (Acres) Value Size (Acres) Value From To Lump Sum From To Lump Sum From To Lump Sum..6 98,..6 74,..6 98,.6.8 5,.6.8 8,.6.8 5,.8.,.8. 86,.8., Over Acre Per Acre Over Acre Per Acre Over Acre Per Acre , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Page 35

383 28 On-Site Development (OSD) Analysis and Conclusions Page 36

384 Maintenance Area, City of Saint Helens On-Site Development (OSD) Study Analysis The cost figures below are estimates associated with the development of a residential structure within the City of St Helens. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner, or developer, for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of 5-k square foot lot. Power costs are provided by the local governing utility company Columbia River PUD. These cost estimates are based on CRPUD's flat rate fee schedule. All the necessary SDC fees associated with; water, sewer, parks, streets, and storms are only charged at initial development of a site. Multifamily properties, if available, have the choice to have each unit metered independently for water and sewer for billing purposes. It should be noted that contractors indicated no real increase in excavation costs for the typical up to 4 unit multifamily. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential. Description SFD Duplex Triplex Fourplex Excavation $, $, $, $, Power (Columbia River PUD) $,74 $,88 $2,3 $2,9 Water SDC + connection $4,86 $8,72 $2,258 $6,344 Sanitary services SDC + connection $4,252 $8,54 $2,756 $7,8 Parks SDC $2,944 $2,94 $4,357 $5,89 Streets SDC $2,37 $4,233 $6,35 $8,466 Storm SDC $82 $82 $,23 $,642 TOTAL $27,23 $37,54 $49,982 $62,459 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 City of Saint Helens OSD Single Family Dwelling $27, Multi-Family Duplex $38, Multi-Family Triplex $5, Multi-Family Fourplex $62, Page 37

385 Maintenance Area 2, City of Scappoose On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the City of Scappoose. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner or, developer, for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of 5-k square foot lot. Power costs are provided by the local governing utility company Columbia River PUD. These cost estimates are based on CRPUD's flat rate fee schedule. All the necessary SDC fees associated with; water, sewer, parks, streets, and storms are SDC fees that are charged only at initial development of a site. Multi-family properties in this area generally opt to have each unit separately metered for water and sewer, because of the cost of water & sewer rates. It should be noted that contractors indicated no real increase in excavation costs for the typical up to 4 unit multi-family. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential dwellings. Description SFD Duplex Triplex Fourplex Excavation $, $, $, $, Power (Columbia River PUD) $,74 $,88 $2,3 $2,9 Water SDC + connection $5,59 $,38 $5,992 $2,322 Sanitary services SDC + connection $4,942 $9,886 $4,828 $9,77 Parks SDC $2,8 $2,953 $4,43 $5,96 Streets SDC $2,447 $4,894 $7,34 $9,789 Storm SDC $65 $65 $98 $,2 TOTAL $28,26 $42,256 $56,529 $7,89 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 City of Scappoose OSD Single Family Dwelling $28, Multi-Family Duplex $42, Multi-Family Triplex $57, Multi-Family Fourplex $7, Page 38

386 Maintenance Area 2, Rural Scappoose On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the rural areas of Scappoose. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner, or developer, for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of less than an acre. Power costs are provided by the local governing utility companies; Columbia River PUD (CRPUD), West Oregon Electric, and PGE. Approximately 75% of the area is served by Columbia River PUD, therefore these cost estimates are based on CRPUD's flat rate fee schedule. Water is generally provided by drilled domestic water wells on each property at an average well depth of 28' deep (per local drillers). Sanitation is generally provided by a private onsite standard septic system. Its known that other alternative septic systems are utilized throughout the county, but the standard septic system is reported to be the typical system as shown below. Columbia County Land Development Services imposes transportation & parks SDC fees, that are charged at initial development of the site. Multi-family properties in the rural areas are limited, with the assumption that they are only separately metered for electric and not water & sewer. It should be noted that contractors indicated no real increase in excavation costs for the typical up to 4 unit multi-family. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential dwellings. Description SFD Duplex Triplex Fourplex Excavation $7, $7, $7, $7, Power (Columbia River PUD) $4,282 $5,267 $6,268 $7,27 Well Drilling & Pump System $8,5 $8,5 $8,5 $8,5 Sanitation (Standard Septic) w/permits $,48 $,48 $,48 $,48 LDS Transportation SDC $2,273 $2,273 $2,273 $2,273 LDS Parks SDC $75 $75 $75 $75 TOTAL $54,33 $55,298 $56,299 $57,3 Page 39

387 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 Rural Scappoose OSD Single Family Dwelling $54, Multi-Family Duplex $55, Multi-Family Triplex $56, Multi-Family Fourplex $57, Page 4

388 Maintenance Area 3, City of Vernonia On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the City of Vernonia. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner, or developer, for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of 5-k square foot lot. Power costs are provided by the local governing utility company West Oregon Electric Co-op (WOEC). All the necessary SDC fees associated with; water, sewer, parks, streets, and storms are fees that are charged only at initial development of a site. Multi-family properties in this area generally opt to have each unit separately metered for water and sewer, because of the cost of water & sewer rates. It should be noted that contractors indicated no real increase in excavation costs for up to a typical 4 unit multifamily. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential dwellings. Description SFD Duplex Triplex Fourplex Excavation $, $, $, $, Power (Western Oregon Electric) $5,35 $6,555 $7,85 $9,55 Sewer SDC $2,957 $5,94 $8,87 $,828 Storm SDC $,34 $2,68 $4,2 $5,36 Streets SDC $858 $,76 $2,574 $3,432 Parks SDC $, $2, $3, $4, Water Connection Fee $,5 $2, $3,5 $4,2 Sewer Connection Fee $,25 $2,5 $3,75 $5, TOTAL $27,29 $39,3 $5,977 $62,977 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 City of Vernonia OSD Single Family Dwelling $27, Multi-Family Duplex $39, Multi-Family Triplex $5, Multi-Family Fourplex $63, Page 4

389 Maintenance Area 3, Rural Vernonia On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the rural areas of Vernonia. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner or developer for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of less than an acre. Power costs estimates are provided by the local governing utility company West Oregon Electric Co-op (WOEC). Water is generally provided by drilled domestic water wells on each property with an average well depth of 28' deep (per local drillers). Sanitation is generally provided by a private onsite standard septic system. Its known that other alternative septic systems are utilized throughout the county, but the standard septic system is reported to be the most typical system as shown below. Columbia County Land Development Services impose transportation & park SDC fees, which are charged at initial development of the site. Multi-family properties in the rural areas are limited, with the assumption that they are only seperately metered for electric and not water & sewer. It should be noted that contractors indicated no real increase in excavation costs forl up to the 4 unit multifamily. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential dwellings. Description SFD Duplex Triplex Fourplex Excavation $7, $7, $7, $7, Power (Western Oregon Electric) $6,896 $8,222 $9,548 $,875 Well Drilling & Pump System $8,5 $8,5 $8,5 $8,5 Sanitation (Standard Septic) w/permits $,48 $,48 $,48 $,48 LDS Transportation SDC $2,273 $2,273 $2,273 $2,273 LDS Parks SDC $75 $75 $75 $75 TOTAL $56,927 $58,253 $59,579 $6,96 Page 42

390 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 Rural Vernonia OSD Single Family Dwelling $57, Multi-Family Duplex $58, Multi-Family Triplex $6, Multi-Family Fourplex $6, Page 43

391 Maintenance Area 4, City of Rainier On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the City of Rainier. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner, or developer, for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of 5-k square foot lot. Power costs are provided by the local governing utility company Clatskanie PUD. Clatskanie PUD offers a line credit for new installations that generally cover the costs. All the necessary SDC fees associated with water & sewer are charged at initial development of a site. Multi-family properties in Rainier generally opt not to separately meter for water and sewer, but do opt for a separate meter for electric. It should be noted that contractors indicated no real increase in excavation costs for up to a typical 4 unit multi-family home. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential dwellings. Description SFD Duplex Triplex Fourplex Excavation $, $, $, $, Power (Clatskanie PUD) $5 $5 $5 $5 Sanitary services SDC + connection $2,745 $5,49 $8,235 $,98 Water SDC + connection $,42 $,42 $,42 $,42 TOTAL $5,25 $7,96 $2,75 $23,45 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 City of Rainier OSD Single Family Dwelling $5, Multi-Family Duplex $8, Multi-Family Triplex $2, Multi-Family Fourplex $23, Page 44

392 Maintenance Area 4, Rural Rainier On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the rural areas of Rainier. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner, or developer, for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of less than an acre. Power costs are provided by the local governing utility company Columbia River PUD (CRPUD) and are based on CRPUD's flat rate fee schedule. Water is generally provided by drilled domestic water wells on each property at an average well depth of 28' deep (per local drillers). Sanitation is generally provided by a private onsite standard septic system. Its known that other alternative septic systems are utilized throughout the county, but the standard septic system is reported to be the typical system as shown below. Columbia County Land Development Services imposes transportation & parks SDC fees, that are charged at initial development of the site. Multi-family properties in the rural areas are limited, with the assumption that they are only separately metered for electric and not water & sewer. It should be noted that contractors indicated no real increase in excavation costs for the typical up to 4 unit multi-family. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential dwellings. Description SFD Duplex Triplex Fourplex Excavation $7, $7, $7, $7, Power (Columbia River PUD) $4,282 $5,267 $6,268 $7,27 Well Drilling & Pump System $8,5 $8,5 $8,5 $8,5 Sanitation (Standard Septic) w/permits $,48 $,48 $,48 $,48 LDS Transportation SDC $2,273 $2,273 $2,273 $2,273 LDS Parks SDC $75 $75 $75 $75 TOTAL $54,33 $55,298 $56,299 $57,3 Page 45

393 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 Rural Rainier OSD Single Family Dwelling $54, Multi-Family Duplex $55, Multi-Family Triplex $56, Multi-Family Fourplex $57, Page 46

394 Maintenance Area 4, City of Prescott On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the rural areas of Rainier. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner, or developer, for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of less than an acre. Power costs are provided by the local governing utility company, Columbia River PUD (CRPUD), and are based on CRPUD's flat rate fee schedule. Water is provided by a community water source in Prescott. Sanitation is generally provided by a private onsite standard septic system. It is known that other alternative septic systems are utilized throughout the county, but the standard septic system is reported to be the typical system as shown below. Columbia County Land Development Services imposes transportation & parks SDC fees, that are charged at initial development of the site. Multi-family properties in the rural areas are limited, with the assumption that they are only separately metered for electric and not water & sewer. It should be noted that contractors indicated no real increase in excavation costs for the typical up to 4 unit multi-family. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential dwellings. Description SFD Duplex Triplex Fourplex Excavation $7, $7, $7, $7, Power (Columbia River PUD) $4,282 $5,267 $6,268 $7,27 Community Wqater Hook Up $5 $, $,5 $2, Sanitation (Standard Septic) w/permits $,48 $,48 $,48 $,48 LDS Transportation SDC $2,273 $2,273 $2,273 $2,273 LDS Parks SDC $75 $75 $75 $75 TOTAL $36,33 $37,798 $39,299 $4,8 Page 47

395 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 City of Prescott OSD Single Family Dwelling $36, Multi-Family Duplex $38, Multi-Family Triplex $39, Multi-Family Fourplex $4, Page 48

396 Maintenance Area 5, City of Clatskanie On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the City of Clatskanie. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner, or developer, for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of 5-k square foot lot. Power costs are provided by the local governing utility company Clatskanie PUD. Clatskanie PUD offers a line credit for new installations that generally cover the costs. All the necessary SDC fees associated with water & sewer are charged at initial development of a site. Multi-family properties in this area generally opt not to separately meter for water and sewer, but do separately meter for electric. It should be noted that contractors indicated no real increase in excavation costs for up to a typical 4 unit multi-family. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential dwellings. Description SFD Duplex Triplex Fourplex Excavation $, $, $, $, Power (Clatskanie) $5 $5 $5 $5 Sanitary services SDC + connection $,5 $2,25 $3, $3,75 Water SDC + connection $,25 $,9 $2,55 $3,2 TOTAL $3,8 $5,2 $6,6 $8, Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 City of Clatskanie OSD Single Family Dwelling $4, Multi-Family Duplex $5, Multi-Family Triplex $7, Multi-Family Fourplex $8, Page 49

397 Maintenance Area 5, Rural Clatskanie On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the rural areas of Clatskanie. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner or developer for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of less than an acre. Power costs are provided by the local governing utility company Clatskanie PUD. Clatskanie PUD offers a line credit for new installations that generally cover the costs. Water is generally provided by drilled domestic water wells on each property at an average well depth of 28' deep (per local drillers). Sanitation is generally provided by a private onsite standard septic system. Its known that other alternative septic systems are utilized throughout the county, but the standard septic system is reported to be the typical system as shown below. Columbia County Land Development Services imposes transportation & parks SDC fees, that are charged at initial development of the site. Multi-family properties in the rural areas are limited, with the assumption that they are only separately metered for electric and not water & sewer. It should be noted that contractors indicated no real increase in excavation costs for the typical up to 4 unit multi-family. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential dwellings. Description SFD Duplex Triplex Fourplex Excavation $7, $7, $7, $7, Power (Clatskanie PUD) $5 $5 $5 $5 Well Drilling & Pump System $8,5 $8,5 $8,5 $8,5 Sanitation (Standard Septic) w/permits $,48 $,48 $,48 $,48 LDS Transportation SDC $2,273 $2,273 $2,273 $2,273 LDS Parks SDC $75 $75 $75 $75 TOTAL $5,8 $5,8 $5,8 $5,8 Page 5

398 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 Rural Clatskanie OSD Single Family Dwelling $5, Multi-Family Duplex $5, Multi-Family Triplex $5, Multi-Family Fourplex $5, Page 5

399 Maintenance Area 5, Fishhawk Lake On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the rural areas of Clatskanie (Fishhawk Lake). The categories listed below are market related costs and supplemental development charges (SDC) required by the owner or developer for site development of a new structure. Excavation costs include clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of less than an acre. Power costs estimates are provided by the local governing utility company West Oregon Electric Co-op (WOEC). Water & sewer are provided by a community system operated by Fishhawk homeowners association. Columbia County Land Development Services imposes transportation & parks SDC fees, that are charged at initial development of the site. Multi-family properties in the rural areas are limited, with the assumption that they are only separately metered for electric and not water & sewer. It should be noted that contractors indicated no real increase in excavation costs for the typical up to 4 unit multi-family. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential dwellings. Description SFD Duplex Triplex Fourplex Excavation $7, $7, $7, $7, Power (Western Oregon Electric) $6,896 $8,222 $9,548 $,875 LDS Transportation SDC $2,273 $2,273 $2,273 $2,273 LDS Parks SDC $75 $75 $75 $75 Fishhawk Community Water/Sewer Hook Up $2, $2, $2, $2, TOTAL $29,9 $3,345 $3,67 $32,998 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 Fishhawk Lake OSD Single Family Dwelling $29, Multi-Family Duplex $3, Multi-Family Triplex $32, Multi-Family Fourplex $33, Page 52

400 Maintenance Area 6, City of Columbia City On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the City of Columbia City. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner, or developer, for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of 5-k square foot lot. Power costs are provided by the local governing utility company, Columbia River PUD (CRPUD), these cost estimates are based on CRPUD's flat rate fee schedule. All the necessary SDC fees associated with; water, sewer, parks, streets, and storms are SDC fees that are charged only at initial development of a site. Multi-family properties in this area generally opt to have each unit separate metered for water and sewer, because of the cost of water & sewer rates. It should be noted that contractors indicated no real increase in excavation costs for the typical up to 4 unit multi-family. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential. Description SFD Duplex Triplex Fourplex Excavation $, $, $, $, Power (Columbia River PUD) $,74 $,88 $2,3 $2,9 Water SDC + connection $5,477 $,954 $6,43 $2,98 Sanitary services SDC + connection $5,84 $,68 $7,52 $23,36 Parks SDC $,495 $2,99 $4,485 $5,98 Storm SDC $25 $3 $45 $6 Transportation SDC $4,575 $5,64 $8,46 $,28 TOTAL $3,377 $44,48 $6,322 $76,246 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 City of Columbia City OSD Single Family Dwelling $3, Multi-Family Duplex $44, Multi-Family Triplex $6, Multi-Family Fourplex $76, Page 53

401 Maintenance Area 6, Rural Saint Helens On-Site Development (OSD) Study Analysis The cost figures below are cost estimates associated with the development of a residential structure within the rural areas of Warren, Scappoose, & St Helens. The categories listed below are market related costs and supplemental development charges (SDC) required by the owner or developer for site development of a new structure. Excavation costs include; clearing, driveway, excavation, backfill, grading, & utility trenching. The site development cost is based on an overall typical site of less than an acre. Power costs are provided by the local governing utility company, Columbia River PUD (CRPUD), and are based on CRPUD's flat rate fee schedule. Water is generally provided by drilled domestic water wells on each property at an average well depth of 28' deep (per local drillers). Sanitation is generally provided by a private onsite standard septic system. Its known that other alternative septic systems are utilized throughout the county, but the standard septic system is reported to be the typical system as shown below. Columbia County Land Development Services imposes transportation & parks SDC fees, that are charged at initial development of the site. Multi-family properties in the rural areas are limited, with the assumption that they are only separately metered for electric and not water & sewer. It should be noted that contractors indicated no real increase in excavation costs for the typical up to 4 unit multi-family. These cost figures have been acquired and refreshed annually to keep up with market related development costs of residential dwellings. Description SFD Duplex Triplex Fourplex Excavation $7, $7, $7, $7, Power (Columbia River PUD) $4,282 $5,267 $6,268 $7,27 Well Drilling & Pump System $8,5 $8,5 $8,5 $8,5 Sanitation (Standard Septic) w/permits $,48 $,48 $,48 $,48 LDS Transportation SDC $2,273 $2,273 $2,273 $2,273 LDS Parks SDC $75 $75 $75 $75 TOTAL $54,33 $55,298 $56,299 $57,3 Page 54

402 Conclusions The collected cost data, provided above, is deemed to be credible and reliable indicators of on site development costs for residential dwellings, for 28, the new OSD costs are listed below. 28 Rural Saint Helens OSD Single Family Dwelling $54, Multi-Family Duplex $55, Multi-Family Triplex $56, Multi-Family Fourplex $57, Page 55

403 28 Local Cost Modifiers (LCM) Analysis and Conclusions Page 56

404 Countywide Local Cost Modifier (LCM) Study for Conventional Dwellings This study establishes a modifier to be applied to construction costs found in the 25 Cost Factors for Residential Buildings, to adjust the factors for conventional dwellings to the base appraisal date of //7. Analysis This analysis for the 28 LCM set up year was based on sales of homes built in 26. The initial raw data included 62 properties to review for use in the study. After an initial review of these properties, many were removed from this study for the following reasons: Sales of properties that included carriage houses, farm buildings, or additional structures. Sales of properties that had notable value influences due to topography, views, etc. Sales of properties in areas that there were not enough vacant land sales to establish a land schedule. Sales of properties where it was difficult to accurately determine the quality of construction as compared to our cost factor book and class benchmarks. Cost of new homes where the owners were the general contractor. Of the remaining 28 sales, were properties where the new home and land were marketed and sold together, and 8 were homes where the owner had previously purchased the land and hired a general contractor to build. Sales that included land were time trended to the base appraisal date of January, 27. All sites were field inspected by appraisers to verify class and gather data on the cost to build, if appropriate. For the homes that sold with the land, the land and OSD are calculated using the new factors from our land and OSD studies, and then subtracted from the time trended sale price of the property to extract the value of the dwelling. This residual value is then compared to a replacement cost new (RCN) calculated from the 25 Residential Cost Factor Book. The ratio between the residual value and the RCN is an indicated Local Cost Modifier (LCM). The average LCM using this method was.3. For the 8 homes that were the contractor s total cost to build on the buyer s land, the ratio between the contractor s cost and the RCN is an indicated LCM. The average LCM using this method was.6. Conclusions The overall LCM mean calculated at.22; the sales extraction was higher at.3; the cost method indicated an LCM of.6; and the weighted mean calculated for a total of.2 with the cost method accounting for 64% and sales extraction method 36%. Columbia County has a mix of contractor, site and homeowner built residences. Therefore, the weighted mean is the best indicator for Columbia County's current market condition. The 28 Conventional Dwelling LCM to be applied to the 25 Residential Cost Factor Book is.2. Page 57

405 Countywide Local Cost Modifier (LCM) Study Manufactured Dwellings This study establishes a modifier to be applied to construction costs found in the 24 Cost Factors for Manufactured Structures, to adjust the factors for manufactured dwellings to the base appraisal date of //7. Analysis For the previous year s study, three manufactured home dealers were visited, Factory Expo/Fleetwood, Palm Harbor Homes and J&M Homes/Goldenwest. Cost data was collected on various models of varying qualities and the dealer cost including delivery and setup were included. For this year s study, two of the dealers were contacted by telephone to determine if costs have changed since last year. Palm Harbor Homes reported that prices have increased by 5% over the last year, and may continue to increase due to demand as well as the increased cost of materials caused by the hurricanes. J&M Homes/Goldenwest indicated an increase of approximately 4-5% in the last year. Based on the data provided by the dealers, last year s study was used for the two dealerships that were contacted and 5% was added to each of the homes in that study. The revised dealer prices were compared to the RCN as calculated from the 24 Cost Factors for Manufactured Structures, resulting in an average LCM of.47. Conclusions The overall mean, overall median and the weighted mean all gave an indicated LCM of.47. The 28 Manufactured Dwelling LCM to be applied to the 24 Cost Factors for Manufactured Structures is.47. Page 58

406 Countywide Local Cost Modifier (LCM) Study for Floating Property The Oregon Department of Revenue does not provide a separate cost factor book to be used on floating property, however, the primary difference between conventional dwellings and floating homes is the foundation structure, so the same factor book is used. The costs to build a floating home are much higher than to build a home on land, so the calculated LCM is expected to reflect those higher costs. This study establishes a modifier to be applied to construction costs found in the 25 Cost Factors for Residential Buildings to adjust the factors for floating property to the base appraisal date of //7. Analysis This analysis for the floating property LCM uses sales of new floating homes from 24 through 27. Due to a lack of sales in Columbia County, the majority of sales used were from Multnomah County. The sales were all time adjusted to the base appraisal date of January, 27. There were 3 sales that occurred in Multnomah County and 4 sales that occurred in Columbia County. An appropriate quality class was determined for each of the floating homes. All 7 of the sales have been included in the analysis and the time adjusted sales price was compared with the calculated cost from the 25 Cost Factors for Residential Buildings. The Multnomah County sales indicated an average LCM of 2.52 and the Columbia County sales indicated an average LCM of 2.5. With all 7 sales combined the overall average LCM was in order to adequately reflect a local LCM, the 4 Columbia County sales were weighted at 75% and the 3 Multnomah County sales were weighted at 25%, which gives a weighted mean of 2.5. Conclusions Based on the data available, it was determined that the weighted mean is the most reliable indicator for the floating property LCM at 2.5. The 28 Floating Property LCM to be applied to the 25 Cost Factors for Residential Buildings is 2.5. Page 59

407 Countywide Local Cost Modifier (LCM) for Farm Buildings This study establishes a modifier to be applied to construction costs found in the 29 Cost Factors for Farm Buildings, to adjust the factors for farm buildings to the base appraisal date of //7. The majority of farm buildings in Columbia County are general purpose pole frame type buildings. Analysis A sales extraction method for determining a Farm Building LCM was not done, properties are not generally sold with a new pole building. The best method of determining a local cost modifier for these types of buildings is by collecting data on the actual market cost to build. Three knowledgeable pole building companies, ECON-O-FAB Buildings Inc., Parker Buildings Inc., and M&W Building Supply Co., were contacted to get estimates for the typical cost of the most common pole buildings found in Columbia County. Although these contractors are located outside of Columbia County, they are widely used by Columbia County residents seeking a pole building contractor. The costs given included material, labor and concrete floor costs. Local permit fees were estimated and added to these costs in order to directly compare with the cost factors found in the 29 Cost Factors for Farm Buildings. A total of 7 cost estimates were given for various sized pole buildings. The contractor cost, with permit fees added, were compared to the calculated cost of the same building from the 29 Cost Factors for Farm Buildings. The average LCM indicated was.45, the median LCM was.44, and the weighted mean LCM indicated was.44. Conclusions The data collected is considered to be reliable building cost for farm buildings in Columbia County. These buildings are common for the area and represent a reasonable direct comparision of the 29 Cost Factors for Farm Buildings. The mean, median and weighted mean indicate a tight pattern of indicated farm LCM based on current data. It is therefore recommended, that the 29 Oregon DOR Farm Cost Factor Book be adjusted with an LCM of.44. The 28 Farm Building LCM to be applied to the 29 Cost Factors for Farm Buildings is.44. Page 6

408 28 Depreciation Schedules Analysis and Conclusions Page 6

409 Countywide Depreciation Study for Conventional Single Family Dwellings Analysis There were a total of 872 sales of conventional single family dwellings during the past year. The first step in evaluating the sales was to narrow down the results to a more manageable number. Sales of properties that were eliminated included: Sales with dwellings in better or worse than average condition for their physical age. Sales of properties that had notable value influences due to topography, views, etc. Sales of properties in areas that there were not enough vacant land sales to establish a land schedule. Sales of properties with a high percentage of additional structures or accessory improvements where it would be difficult to adequately determine and extract the contributory value of these improvements. The remaining 52 accounts were site inspected to verify quality class and condition of improvements for use in the depreciation study. An indicated depreciation of the dwelling was calculated for each sale by subtracting the scheduled land value and OSD from the time adjusted sale price. The residual value was divided by the calculated RCN (including the LCM) to determine the percent good of the dwelling for its age. These percentages were then graphed with the previous year depreciation to determine if the current depreciation schedule needed adjustments. Countywide Conventional Single Family Dwelling Depreciation Sales Graph Page 62

410 Conclusions The data collected and analyzed for the 28 Depreciation Study showed no changes from the depreciation schedule developed for 27. Based on this analysis, the depreciation schedule from 27 will continue to be used for 28. Countywide Conventional Single Family Dwelling Depreciation Schedule for 28 Eff Yr Built 28 Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Page 63

411 Countywide Effective Year Built Based on Condition For Conventional Single Family Dwellings for 28 Poor Fair Avg Good Exc Poor Fair Avg Good Exc Poor Fair Avg Good Exc min value 892 min value stg value 89 stg value salv value 89 salv value Note: Highlighted year is actual year built. Appraiser selects effective year based on condition for physical year in order to calculate depreciation. Page 64

412 Countywide Depreciation Study for Multi-Family Dwellings Analysis There were a total of 28 sales of multi-family dwellings during the past year of which only 8 were useable for this study. Sales of properties that were eliminated from this total included: Sales with dwellings in better or worse than average condition for their physical age. Sales of properties that had notable value influences due to topography, views, etc. Sales of properties in areas that there were not enough vacant land sales to establish a land schedule. Sales of properties with a high percentage of additional structures or accessory improvements where it would be difficult to adequately determine and extract the contributory value of these improvements. Due to the limited number, 4 additional sales were selected from the previous year. These 2 accounts were site inspected to verify quality class and condition of improvements for use in the depreciation study. An indicated depreciation of the multi-family dwelling was calculated for each sale by subtracting the scheduled land value and OSD from the time adjusted sale price. The residual value was divided by the calculated RCN (including the LCM) to determine the percent good of the dwelling for its age. These percentages were then graphed with the previous year depreciation to determine if the current depreciation schedule needed adjustments. Countywide Multi-Family Dwellings Depreciation Sales Graph Page 65

413 Conclusions The data collected and analyzed for the 28 Depreciation Study showed no changes from the depreciation schedule developed for 27. Based on this analysis, the depreciation schedule from 27 will continue to be used for 28. Eff Yr Built Countywide Multi-Family Dwelling Depreciation Schedule for Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Page 66

414 Countywide Effective Year Built Based on Condition For Multi-Family Dwellings for 28 Poor Fair Avg Good Exc Poor Fair Avg Good Exc Poor Fair Avg Good Exc min value 892 min value stg value 89 stg value salv value 89 salv value Note: Highlighted year is actual year built. Appraiser selects effective year based on condition for physical year in order to calculate depreciation. Page 67

415 Countywide Depreciation Study for Real Property Manufactured Dwellings Analysis There were a total of 88 sales of real property manufactured dwellings during the past year of which only 6 were useable for this study. Sales of properties that were eliminated from this total included: Sales with dwellings in better or worse than average condition for their physical age. Sales of properties that had notable value influences due to topography, views, etc. Sales of properties in areas that there were not enough vacant land sales to establish a land schedule. Sales of properties with a high percentage of additional structures or accessory improvements where it would be difficult to adequately determine and extract the contributory value of these improvements. These 6 accounts were site inspected to verify quality class and condition of improvements for use in the depreciation study. An indicated depreciation of the manufactured dwelling was calculated for each sale by subtracting the scheduled land value and OSD from the time adjusted sale price. The residual value was divided by the calculated RCN (including the LCM) to determine the percent good of the dwelling for its age. These percentages were then graphed with the previous year depreciation to determine if the current depreciation schedule needed adjustments. Countywide Real Property Manufactured Dwellings Depreciation Sales Graph Page 68

416 Conclusions The data collected and analyzed for the 28 Depreciation Study showed no changes from the depreciation schedule developed for 27. Based on this analysis, the depreciation schedule from 27 will continue to be used for 28. Countywide Real Property Manufactured Dwelling Depreciation Schedule for 28 Eff Yr Built 28 Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Page 69

417 Countywide Effective Year Built Based on Condition For Real Property Manufactured Dwellings for 28 Poor Fair Avg Good Exc Poor Fair Avg Good Exc Poor Fair Avg Good Exc Note: Highlighted year is actual year built. Appraiser selects effective year based on condition for physical year in order to calculate depreciation. Page 7

418 Countywide Depreciation Study for Personal Property Manufactured Dwellings Analysis There were a total of 4 sales of personal property manufactured dwellings during the past year of which only 29 were useable for this study. Sales of properties that were eliminated from this total included: Sales with dwellings in better or worse than average condition for their physical age. Sales of properties with a high percentage of additional structures or accessory improvements where it would be difficult to adequately determine and extract the contributory value of these improvements. These 29 accounts were site inspected to verify quality class and condition of improvements for use in the depreciation study. The time adjusted sales price was divided by the calculated RCN (including the LCM) to determine the percent good of the dwelling for its age. These percentages were then graphed to identify a potential depreciation curve. Countywide Personal Property Manufactured Dwellings Depreciation Sales Graph Conclusions The data collected and analyzed for the 28 Depreciation Study was determined to be sufficient to develop a new depreciation schedule for 28. Page 7

419 Countywide Personal Property Manufactured Dwelling Depreciation Schedule for 28 Eff Yr Built 28 Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Countywide Effective Year Built Based on Condition For Personal Property Manufactured Dwellings for 28 Poor Fair Avg Good Exc Poor Fair Avg Good Exc Poor Fair Avg Good Exc Note: Highlighted year is actual year built. Appraiser selects effective year based on condition for physical year in order to calculate depreciation. Page 72

420 Countywide Depreciation Study for Floating Property Analysis There were only 6 useable sales of floating property that occurred during 26, of which only 2 were in average condition. Due to the limited sales, 6 additional floating properties that sold during 25 were included. All sales were time trended to the base appraisal date of //27. Each property was inspected to verify quality class and condition. Properties in better than average condition were not removed from the study, but rather included on the graph due to the limited number of sales available. The time adjusted sales price of each property was divided by the calculated RCN (including the LCM) to determine the percent good of the dwelling for its age. These percentages were then graphed to identify a potential depreciation curve. Countywide Personal Property Manufactured Dwellings Depreciation Sales Graph Conclusions Floating property has a much higher LCM than conventional dwellings, indicating a much higher cost of construction. However, they appear to depreciate rapidly in the first few years before leveling out as they get older. Based on the supporting data, a new depreciation schedule for floating property has been developed. Page 73

421 Eff Yr Built Countywide Floating Property Depreciation Schedule for Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Page 74

422 Countywide Effective Year Built Based on Condition For Floating Property for 28 Poor Fair Avg Good Exc Poor Fair Avg Good Exc Poor Fair Avg Good Exc Note: Highlighted year is actual year built. Appraiser selects effective year based on condition for physical year in order to calculate depreciation. Page 75

423 Countywide Depreciation Study for Farm Buildings Analysis It is not feasible to use an extraction method to determine a market-based depreciation schedule for farm buildings. In most cases, these structures represent a minimal portion of the overall real market value of a property. Conclusions Farm buildings are depreciated using a straight-line depreciation method. The appraiser uses judgment in determining the effective age of the structure. Page 76

424 Eff Yr Built Countywide Farm Building Depreciation Schedule for Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Eff Yr Built 28 Percent Page 77

425 28 Land Adjustments Analysis and Conclusions Page 78

426 MA and MA 6 (City) Adjustment Study for Premium Location Analysis The neighborhoods in St. Helens and Columbia City that are considered by market perception to be more desirable than older city lots that our land values are initially based on have been identified. The assumption is made that neighborhoods where homes are similar in style, quality and age, and usually located in areas with curbs, sidewalks and underground utilities will command a higher sales price than areas where there is a mix of old and new homes of varying qualities with overhead utilities and few curbs and sidewalks. There were a total of 5 sales selected for use in this study based on their location and newer dwellings to minimize variables in attempting to extract the value attributable to their location in a more desirable neighborhood. All sales were time adjusted to the base appraisal date of //7. 6 of the sales resulted in a negative value and were eliminated from the study. The remaining 9 sales indicated a 37% adjustment. By trimming the highest and lowest ratios from these 9, the indicated adjustment was 34%. Conclusions Based on the supporting data and averages ranging from 34% to 37%, the Premium Location adjustment to be applied to land values of properties within selected neighboroods in the cities of Saint Helens and Columbia City is 35%. Page 79

427 MA 3 SA 3 Adjustment Study for Non-Elevated Homes in the Floodplain Analysis There were 6 sales of homes within the floodplain in the City of Vernonia that had not been elevated. For this study, the difference between the residual dwelling value from the time adjusted sale and the calculated depreciated replacement cost (DRC) using the cost factor book, LCM and depreciation schedule was used to determine an estimated cost to cure. This difference was converted to a percentage of the DRC. The average percentage value loss to the non-elevated dwelling resulted in -23.7%. Conclusions Based on the supporting sales data, an adjustment of -25% will be used on the depreciated replacement cost of the dwelling for all non-elevated dwellings in MA 3 SA 3. This adjustment is only applied to non-elevated dwellings in the floodplain area. Page 8

428 Countywide Adjustment Study for Topography Analysis The data collected was located in MA 6, but the extracted % difference is considered reasonable to be applied to the remaining MA areas. There were 5 usable sales available for analysis of topography adjustments. All sales analyzed were time trended to the base appraisal date of //7. Of the 5 usable sales 3 were considered minimal topography, with 2 considered severe topography. The minimal topography adjustment was was ranging from 9 % to -6%. The severe topography adjustment was ranging from -58% to -6%. The data collected appears to support the percentage adjustments used during the previous year. Conclusions Based on the data collected, the percentage reductions for topography adjustments will remain the same as last year. This percentage is to be applied to the entire land value unless otherwise noted in the appraisal. Countywide Topography Adjustment Code Description Rate % 4 Topo- Minimal impact -% 42 Topo- Low Impact -2% 43 Topo- Moderate Impact -3% 45 Topo- Severe Impact -4% Page 8

429 Maintenance Area 4 and 5 Adjustment Study for Views Analysis The data collected for extracting view adjustments for MA 4 and MA 5 was first analyzed individually by each maintenance and study area, but due to limited sales data of view properties, a decision was made to combine areas that are geographically similar (North County) in market perception. The extraction method was utilized by time adjusting the sales price then subtracting the depreciated improvement value, subtracting OSD and subtracting the base land value from the 28 land schedule for the remaining residual contributory value associated with a market view. Previously views were broken down into 4 different categories fair, good, very good and excellent. During analyzation of the data for all areas, it appears that market perception is recognizing only 2 view categories Fair/Good and Very Good/Excellent. There was a total of 7 sales of which 8 were considered unusable because of the difficulty to adequately identify other characteristics that affected the value. The remaining 9 sales analyzed were time trended to the base appraisal date of //7. Conclusions Based on the data collected for view adjustments in North Columbia County, it did not appear the current market recognizes a difference in the type of view. The results for the two categories were both very similar in value. Therefore, it's recommended that for 28, all view adjustments for MA 4 and MA 5 be applied as a lump sum of $23,. MA 4 and MA 5 View Adjustments for 28 Fair/Good View $23, Very Good/Excellent View $23, Page 82

430 Maintenance Area, 2 and 6 Adjustment Study for Views Analysis The data collected for extracting view adjustments for MA, MA 2 and MA 6 was first analyzed individually by each maintenance and study area, but due to limited sales data of view properties, a decision was made to combine areas that are geographically similar (South County) in market perception. The extraction method was utilized by time adjusting the sales price then subtracting the depreciated improvement value, subtracting OSD and subtracting the base land value from the 28 land schedule for the remaining residual contributory value associated with a market view. Previously views were broken down into 4 different categories fair, good, very good and excellent. During analyzation of the data for all areas, it appears that market perception is recognizing only 2 view categories Fair/Good and Very Good/Excellent. There was a total of 2 sales of which 8 were considered unusable because of the difficulty to adequately identify other characteristics that affected the value. The remaining 3 sales analyzed were time trended to the base appraisal date of //7. Conclusions Based on the data collected for view adjustments in South Columbia County, it appears the current market recognizes a difference in the type of view. The results for the two categories are shown in the table below. MA, MA 2 and MA 6 View Adjustments for 28 Fair/Good View $6, Very Good/Excellent View $9, Page 83

431 Maintenance Area 4 Adjustment Study for City of Rainier Slide Area Analysis The slide area in Rainier is an area east of Fox Creek and South of Columbia River Highway. In addition, any piece of land within the city limits that has a slope of 2% or more west of Fox Creek. The City if Rainier is currently working on an overlay map of the slide area. For undeveloped lots in the slide area, there is approximately $5 worth of planners time and application fee to review the required Geological Technical Report prior to building. Several Geological Engineers were contacted to determine the cost of having a Geological Technical Study and Report done for a property within the slide area of Rainier. The average cost is $8,5. Conclusions Following are the slide area adjustments that should be applied to all vacant properties in the slide area and to all older improved properties that appear to have problems due to being located within the slide area of Rainier. MA 4 City of Rainier Slide Area Adjustments for 28 Rainier Slide City Fees $5 Rainier Slide Engineering Fees $8,5 Page 84

432 MA 4 SA 47 Adjustment Study for Riverfront Properties Analysis The data collected for extracting a Riverfront location adjustment in MA 4 SA 47 was based on a sales comparison of 2 identical homes with one being riverfront and the other an interior lot for a difference of $44,. Also included were 2 bare land sales of similar size with one riverfront and the other interior which indicated a difference of $6,. An average of these sales would indicate a $52, adjustment for riverfront properties. Conclusions Based on the data available for analysis it is recommended that an average of both figures be used in the 28 setup, for a Riverfront adjustment of $52,. Page 85