MASS APPRAISAL REPORT FOR 2016 APPRAISAL YEAR FOR THE ELLIS APPRAISAL DISTRICT By Kathy A. Rodrigue, R.P.A. Chief Appraiser 1 Table of Contents Introduction Summary of Properties Appraised General Assumptions and Limiting Conditions Market Value Overview of Types of Properties Appraised Highest and Best Use Analysis Market Analysis Data Collection and Validation Valuation Analysis Cost Approach to Value Income Approach to Value Sales Comparison (Market) Approach to Value Statistical Analysis Ratio Study Standards Individual Value Review Procedures Performance Tests Certification 3 4 6 7 8 11 12 13 14 15 18 20 20 22 23 25 26 Appendices A-EAD Market Area Description and Adjustment Info B-EAD Classing Information C-EAD Improvement and Land Cost Schedules D-EAD Depreciation Tables 27 33 47 86 2 INTRODUCTION The purpose of this mass appraisal report is to aid property owners, taxing entities, and the public we serve to better understand the methods and techniques utilized by the Ellis Appraisal District (EAD) in the valuation and revaluation of property within Ellis County. This report is written in compliance with Standard 6 of the Uniform Standards of Professional Appraisal Practice and the Texas Property Tax Code. Taxing jurisdictions that participate in the district must use the appraisals as the basis for imposition of property taxes. The State of Texas allocates state funds to school districts based upon the district’s appraisals, as tested and modified by the Property Tax Assistance Division, State Comptroller of Public Accounts. The 2016 mass appraisal results in an estimate of the market value of all property within the district’s boundaries. Where required by law to appraise property at a value other than market value, the district also estimates value on said requirement. These situations are described where applicable later in this report. The Chief Appraiser is the chief administrative and executive officer of the appraisal district. The Chief Appraiser employs and directs the district’s staff, oversees all aspects of the appraisal districts operations and performs either directly or through the district staff a variety of operations. The Chief Appraiser’s responsibilities are as follows: 1. 2. 3. 4. Discover, list and appraise property Determine exemption and special use valuation requests Organize periodic reappraisals Notify taxpayers, taxing units and the public about matters that affect property values The EAD staff is budgeted for 24 positions and currently consists of the Chief Appraiser, Deputy Chief Appraiser, Property Owner Assistance Manager, eight Staff Appraisers, and eight Support Positions. All property in the district is appraised by the EAD staff with the exception of minerals and pipelines, which are appraised by Capitol Appraisal Group. Significant mass appraisal assistance was provided by Capitol Appraisal Group as well as John Ostendorf, Deputy Chief Appraiser, Patrick Lantrip, Director of Commercial Operations, Greg Armstrong, Mark Jones, Cari McCall, and Darla Sorrells, zone appraisers. It is the goal of EAD staff to provide the best possible service to the property owners and taxing entities. The EAD staff promotes and adheres to the professional standards and ethics as set forth by the Texas Department of Licensing and Regulation and the Texas Association of Appraisal Districts. 3 SUMMARY OF PROPERTIES APPRAISED EAD is an Appraisal District formed by the Texas Legislature in 1979 and is charged with the appraisal of all taxable property within the 42 taxing entities within the district’s boundaries. Currently these taxing entities are as follows: Ellis County Ellis County Lateral Road City of Alma City of Bardwell City of Cedar Hill City of Ennis City of Ferris City of Garrett City of Glenn Heights City of Grand Prairie City of Italy City of Mansfield City of Maypearl City of Midlothian City of Milford City of Oak Leaf City of Ovilla City of Palmer City of Pecan Hill City of Red Oak City of Venus City of Waxahachie Avalon ISD Ennis ISD Ferris ISD Frost ISD Italy ISD Maypearl ISD Midlothian ISD Milford ISD Palmer ISD Red Oak ISD Waxahachie ISD Ellis County ES District #1 Ellis County ES District #2 Ellis County ES District #3 Ellis County ES District #4 Ellis County ES District #5 Ellis County ES District #6 Ellis County ES District #7 Ellis County ES District #8 Ellis County ES District #9 Ellis County Fresh Water District #1 4 The 2015 certified tax roll for the Ellis Appraisal District consisted of 80,103 parcels. The breakdown of these parcels was as follows: Single Family Residential Multi Family Residential 49,743 841 Mobile Homes 3,909 Vacant Lots 7,301 Vacant Acreage 7,865 Commercial 2,538 Minerals 1,490 Utilities 660 Personal Property 3,446 Exempt Property 2,310 The property rights appraised were fee simple interests, with the exception of leasehold interests in property exempt to the holder of the property’s title. The latter are appraised under a statutory formula described in Sec. 25.07, Texas Property Tax Code. The description and identification of each property appraised is included in the appraisal records submitted to the Ellis Appraisal Review Board each year. Supporting information relied on for this report, such as individual property records, sales ratio reports, market studies, modeling documentation, appraisal manuals and procedures, regulations and statutes is voluminous and is generally kept in an electronic format and is available to the general public at the appraisal district or its website, except where protected by statute by confidentiality regulations. 5 GENERAL ASSUMPTIONS AND LIMITING CONDITIONS The appraised value estimates provided by the district are subject to the following conditions: The appraisals were prepared exclusively for ad valorem tax purposes. The property characteristic data upon which the appraisals are based is assumed to be correct. Physical inspections and/or inspections via imagery of the property appraised were performed as staff resources and time allowed. Validation of sales transactions occurred through questionnaires to buyer and seller, telephone survey and field review. In the absence of such confirmation, residential sales data obtained from vendors was considered reliable. • No responsibility is assumed for the legal description or for matters including legal or title considerations. Title to any property is assumed to be good and marketable, unless otherwise stated. • All property is appraised as if free and clear of any or all liens or encumbrances, unless otherwise stated. All taxes are assumed to be current. • All property is appraised as though under responsible, adequately capitalized ownership and competent property management. • All engineering is assumed to be correct. Any plot plans and/or illustrative material contained with the appraisal records are included only to assist in visualizing the property. • It is assumed that there is full compliance with all applicable federal, state and local environmental regulations and laws unless noncompliance is stated, defined and considered in this mass appraisal report. • It is assumed that all applicable zoning and use regulations and restrictions have been complied with unless a nonconformity has been stated, defined and considered in this mass appraisal report. • It is assumed that all required licenses, certificates of occupancy, consents or other legislative or administrative authority from any local, state or national government or private entity or organization have been or can be obtained or renewed for any use on which the value estimate contained in this report is based. • It is assumed that the utilization of the land and improvements of the properties described are within the boundaries or property lines, and that there are no encroachments or trespasses unless noted on the appraisal record. Unless otherwise stated in this report or noted on the appraisal record, the appraiser is not aware of the existence of hazardous substances or other environmental conditions. The value estimates are predicated on the assumption that there is no such condition on or in the property or in such proximity thereto that it would cause a loss in value. No responsibility is assumed for any such conditions, or for any expertise or engineering knowledge required to discover them. Texas is a non-disclosure state in which buyers and sellers are not required to report sales transactions to the ad valorem property appraiser. EAD uses great diligence in 6 attempting to acquire sales data, but is limited in its ability to gather sales data by the current legislative scheme. EFFECTIVE DATE OF APPRAISAL AND DATE OF THE REPORT With the exception of certain inventories for which the property owner has elected a valuation date of September 1, 2015, all appraisals are as of January 1, 2016. To receive the September 1 appraisal date, the property owner must have filed an application by July 31, 2015. The date of this report is April 1, 2016. DEFINITION OF MARKET VALUE Except as otherwise provided by the Texas Property Tax Code (hereafter “Tax Code”), all taxable property is appraised at its “market value” as of January 1. Under the tax code, “market value” means the price at which a property would transfer for cash or its equivalent under prevailing market conditions if: • • • exposed for sale in the open market with a reasonable time for the seller to find a purchaser; both the seller and the buyer know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use, and; both the seller and buyer seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other. The Tax Code defines special appraisal provisions for the valuation of several different categories of property. Specially appraised property is taxed on a basis other than market value as defined above. These categories include residential homestead property (Sec. 23.23, Tax Code), agricultural and timber property (Chapter 23, Subchapters C and D, Tax Code), real and personal property inventory (Sec. 23.12, Tax Code), certain types of dealer inventory (Sec. 23.121, 23.124, 23.1241 and 23.127), and nominal (Sec. 23.18) or restricted use properties (Sec. 23.83). The EAD Appraisal Manual contains detailed information on the appraisal of specially appraised property and is incorporated herein by reference. AREA ANALYSIS EAD appraises all properties within the physical boundaries of Ellis County. Ellis County is located in North Central Texas and is bordered to the north by Dallas County, to the east by Kaufman County, to the south by Navarro and Hill Counties, to the west by Johnson and Tarrant Counties. Ellis County is in transition from a rural county with an agricultural based economy to a county with a growing population and a balanced agribusiness and commercial/industrial tax base. Ellis County is currently one of the fastest growing counties in the state. 7 Waxahachie, the largest town and county seat, is on Interstate 35E thirty miles south of Dallas. Midlothian is the second largest city in Ellis County and is located on Highway 67 and Highway 287 about 25 miles south of Dallas and 10 miles northwest of Waxahachie. Ellis County has three cement plants and a steel plant located in Midlothian. Power plants have been built in Midlothian and Ennis. The Midlothian community is also home to a Railport and Tax Increment Reinvestment Zone housing distribution centers for Toys R Us and Target. Owens Corning, Rock-Tenn, and Cardinal IG are a few of the varied manufacturing plants located in the Waxahachie community. The Ennis community has a thriving industrial park with industries like Sterilite Corporation, CVS Pharmacy, JTEKT, and Lowes Distribution and a number of industries including Elk Roofing, Schirm USA, and Tamko. The proximity to Dallas and the Metroplex has a large impact on the values of properties within the county. OVERVIEW OF TYPES OF PROPERTIES APPRAISED There are four major categories of property appraised by EAD. These categories are: Real Property: Residential, Multi-family, Commercial, Vacant residential lots, Vacant commercial lots, Vacant rural land and improvements on rural land. Personal Property: Business personal property and Industrial personal properties. Utilities: Telephone companies, Power companies, Gas companies and Cable companies. Minerals: Oil and Gas The Property Tax Assistance Division of the State Comptroller’s office requires properties to be identified by using a standard identification code. The codes currently used by EAD are as follows: A1 Real residential single family A2 Real residential mobile home B1 Real residential multi-family 10+ units B2 Real residential duplexes 1-10 units C1 Vacant residential lots in a city C2 Vacant commercial lots D1 Acreage farm and ranch land 8 D2 Farm/ranch improvements on qualified open-space land E1 Farm/ranch house with limited acreage E2 Farm/ranch mobile home with limited acreage E3 Farm/ranch improvement only E4 Imps on acreage other than residential EL Rural land not qualified for open-space appraisal F1 Real commercial F2 Real industrial G1 Producing oil & gas G2 Non-producing oil & gas G3 Producing coal/lignite G4 Non producing coal/lignite G5 Producing sulfur G6 Non-producing sulfur G7 Service wells G8 Producing clay J1 Water systems J2 Gas distribution systems J3 Electric companies J4 Telephone companies J5 Railroads J6 Pipelines J7 Cable TV systems J8 Compressors & pump stations 9 J9 Railroad rolling stock L1 Business personal property L2 Industrial personal property L1E Leased equipment L1V Leased vehicles M1 Mobile homes improvement only O Residential inventory improvements S1 Motor vehicle inventory S2 Manufactured housing inventory S3 Heavy equipment inventory S4 Vessel & outboard motor inventory X Exempt property 10 HIGHEST AND BEST USE ANALYSIS The district’s market value appraisals are performed pursuant to Article VIII, Sec. 1., Texas Constitution, which provides that property must be taxed in proportion to its value as determined by law, Sec. 23.01, Texas Property Tax Code implements this provision as follows: § 23.01. (a) (b) Appraisals Generally Except as otherwise provided by this chapter, all taxable property is appraised at its market value as of January 1. The market value of property shall be determined by the application of generally accepted appraisal methods and techniques. If the appraisal district determines the appraised value of a property using mass appraisal standards, the mass appraisal standards must comply with the Uniform Standards of Professional Appraisal Practice. The same or similar appraisal methods and techniques shall be used in appraising the same or similar kinds of property. However, each property shall be appraised based upon the individual characteristics that affect the property’s market value. EAD appraises all properties in accordance with their highest and best use, except when prohibited to do so by the Texas Property Tax Code. While there is no specific statute defining highest and best use as it applies in appraisals conducted under the Property Tax Code, Texas courts have acknowledged that highest and best use is a factor that must be considered in determining market value. King v. Real 466 S.W.2d 1 TEX.Civ.App., 1971, Exxon Pipeline Co. v. Zwahr 2002 WL 1027003 Tex.,2002. In order to complete the highest and best use analysis of a property, an appraiser must estimate its highest and best use as if the land were vacant. This estimate ignores the value of and restrictions created by existing improvements. It is the highest value the land could have if it were available for any legal, permissible, physically possible and economically feasible kind of development. In determining highest and best use, preliminary judgments are made by appraisers. The appraisers are normally aware of zoning regulations within physical boundaries of the city. Most EAD property records contain information regarding lot size, frontage, and other characteristics; therefore, appraisers normally make judgements on possible site uses. Economically feasible and most profitable uses are determined by observing surrounding property. However, changes in property use require a more detailed and technical highest and best use analysis. These studies are usually performed in the office. 11 MARKET ANALYSIS Economic trends, national, regional and local trends affect the universe of property appraised in Ellis County. An awareness of social, economic, governmental and environmental conditions is essential in understanding, analyzing and identifying local trends that affect the real estate market. Market analysis is performed throughout the year. Both general and specific data is collected and analyzed. Examples of sources of general data include “Tierra Grande” issued by The Real Estate Center at Texas A&M University, “The Appriser” published by The Texas Association of Appraisal Districts and “Texas Assessor’s News” published by the Texas Association of Assessing Officers. When possible, local sources such as lending institutions and the Chamber of Commerce are used to obtain financing information and demographics and labor statistics. Sales information is received from various sources. Asking prices are gathered from the local paper and realtor listings. Information is also gathered from conversations with local real estate appraisers, agents and brokers. EAD employees obtain all deed transactions from the Ellis County Courthouse Clerk’s office on a regular basis. Once ownership is identified, an informational letter and questionnaire are mailed to the buyer to obtain information on the sale. This information is not mandatory in the State of Texas and only a small percentage of letters are returned with useful information. This presents a problem in that there is sometimes inadequate sales data to perform as thorough an analysis of sales data as USPAP would require. However, every effort is made to use what data is available. The Property Tax Assistance Division also sends out sales letters and that data is made available to EAD at least once per year. EAD also subscribes to MLS, Loopnet, and Costar, and conducts property owner interviews to obtain sales information. EAD currently conducts revaluation on a three-year rotation in accordance with the Reappraisal Plan. One-third of the district is reappraised every year. The revaluation includes the inspection of properties and the updating of all information on the properties. Sales and market analysis are performed each year on all properties, as information is available. Each year new properties are inspected, measured and added to the roll. In addition, building permits are obtained from the county and cities and changes to accounts are made as indicated. Individual properties are also reappraised when changes to the condition as the property warrants; for example: fire, remodeling or an addition or demolition of a portion of the improvement. Appraisers will perform detailed exterior field inspections of properties if requested by the owner. Appraisers performing revaluation in the field have property records that contain specific information regarding the property being appraised. These records contain brief legal descriptions, ownership interest, property use codes, property addresses, land size and characteristics, sketches of improvements as well as any available detailed information of the improvements. 12 Field inspections require the appraisers to check all information on the property and to update as necessary. The appraiser takes a digital photo of each property inspected. The appraiser notes their opinion of classification, condition and characteristics of the property. If changes in the size of any structures are observed, the appraiser measures and lists those dimensions. DATA COLLECTION/VALIDATION The EAD replacement cost and value schedules include land and residential improvements. Commercial and residential schedules are based on Marshall and Swift Valuation Service and personal property schedules are based on the Property Tax Assistance Division appraisal manual or Marshall and Swift. Personal property renditions provided by property owners are also used in the valuation of business personal property. Marshall and Swift Valuation Service is a nationally based cost manual and is recognized throughout the nation by the real estate industry. The cost manual is based on cost per square foot and also the unit in place method. The unit in place method involves the estimated cost by using actual building components. This nationally based cost information service provides the base price of buildings as per classification with modifications for characteristics that either enhance or detract from value. The schedule is then modified for time and location. Renditions are confidential sources and cannot be used for specific information. However, data from renditions may be compared with data from cost manuals and used to test their accuracy. EAD schedules are then developed from a combination of each of these sources. Schedules may also be modified by use of local market data (sales information) to further ensure the accuracy of the cost and value schedules. Data on individual properties is also collected from the inspection, compiled and analyzed. Buildings and other improvements are inspected in the field, measured and classified. The appraiser estimates the age of improvements and determines the condition of the improvements. This data is used to compile depreciation (loss of value) tables and any notes pertaining to the improvements are made at this time. Residential dwellings are classified for quality and type of construction, whether frame or brick veneer. The classifications are Low Cost, Fair, Average, Good, Very Good and Excellent. Low Cost being the most basic of structures using the poorest quality materials and lowest workmanship while an Excellent structure is of the highest possible quality using only the best of materials and the highest and best quality workmanship available. The age of an improvement is used to estimate depreciation and is based on the effective age of improvements. Effective age is the age the property appears to be due to maintenance and upkeep. Effective age for a house that is properly maintained may be its 13 actual or chronological age. However, if a structure suffers from deferred maintenance due to neglect, its effective age may be older than the actual age. In contrast, if a house is an older structure and has been remodeled or updated, its effective age may be less than its actual age. Physical depreciation is estimated by condition of the improvements. Condition ranges from poor to excellent. Appraisers in the field usually inspect structures from exterior perspectives. The interior condition is assumed to be similar to the exterior. EAD appraisers will not enter an occupied home, but will consider any evidence regarding the interior condition provided by the property owner, such as photos, estimates, etc. Foundation failure may occur in varying degrees and may also result in loss of value. EAD makes allowances for foundation problems on a case by case basis. Additional depreciation may by estimated for a variety of reasons including functional obsolescence resulting from bad floor plans or out of date construction methods. Economic obsolescence results from a loss of value to a property due to adverse influences from outside the physical boundaries of the property. Examples of economic obsolescence may be proximity to a landfill, residences located in an airport flight path, etc. VALUATION ANALYSIS EAD valuation schedules are divided into four main classifications, residential, commercial, land, and business personal property. These schedules are based on the most appropriate data available. Depreciation tables and schedules (loss of value schedules) are also included within these schedules. These tables are calibrated from cost as well as sales data and updated as needed. Miscellaneous special categories such as residential inventory, dealer’s inventory, and agricultural productivity valuation are appraised using different techniques. Detailed information on the appraisal methods for the miscellaneous categories is contained in the EAD Appraisal Manual. THREE APPROACHES TO VALUE Texas law requires all three approaches to value be considered – cost, sales comparison (market), and income. Using multiple approaches whenever possible also provides a check versus the values obtained from other approaches. If a value can be determined using multiple approaches, then the value arrived at via the various approaches must be reconciled. The appraiser must then choose the approach to value that best estimates market value. 14 COST APPROACH The cost approach is best used for properties where sales and income data are scarce. These tend to be unique properties. This method works best for newer properties, because accrued depreciation must be estimated. EAD cost schedules are based on Marshall and Swift Valuation Service and personal property schedules are based on the Property Tax Assistance Division appraisal manual and Marshall and Swift. Marshall and Swift Valuation Service is a national based cost manual and is recognized throughout the nation by the real estate industry. The cost manual is based on cost per square foot and also the unit in place method. The unit in place method involves the estimated cost by using actual building components. This nationally based cost information service provides the base price of buildings as per classification with modifications for characteristics that either enhance or detract from value. The schedule is then modified for time and location to make it current and specific to Ellis County. Field appraisers measure and class properties in accordance with the commercial, residential, or personal property classification guidelines. The appraiser also estimates the condition and effective age of the improvements. Additional depreciation may by estimated for a variety of reasons including functional obsolescence resulting from bad floor plans, out of date construction methods, or superadequacies. Economic obsolescence results from a loss of value to a property due to adverse influences from outside the physical boundaries of the property. Examples of economic obsolescence may be proximity to a landfill, residences located in an airport flight path, etc. Economic and functional depreciation are estimated based on the estimated impact to market value due to economic or functional obsolescence. All field work is reviewed by a zone appraiser. The basic formula for the cost approach to value is as follows: Market Value = RNCLD + Land Value (RCNLD = Replacement Cost New Less Depreciation) Land value must be derived from either the market or income approach. EAD appraisers generally use the market approach due to the lack of reliable income data for valuing land. The cost approach is best used for newer properties, where sales and income data are scarce. These tend to be unique properties. Because accrued depreciation must be estimated, this method works best for newer properties where accrued depreciation is generally less and therefore less subjective. Examples of properties that EAD typically values via the cost approach are industrial buildings and large, unique houses, and business personal property. 15 RESIDENTIAL SCHEDULES Residential valuation schedules are cost based tables taken from Marshall and Swift Valuation Service adjusted to the local market. That is, the cost reflects actual replacement cost new of the subject property. Market research indicates that the common unit of comparison for new residential construction as well as sales of existing housing is the price paid per square foot. The value of extra items is based on their contributory value to the property. This value may be estimated by the price per square foot or a value of the item as a whole. This data is extracted from the market by paired sales analysis and conversations with local appraisers and brokers. The residential schedule is based on the size, age and condition of structure, quality of construction, contributory value of extra items and land value. Each of these variables has a direct impact on the cost as well as the property. The following is an example of each of the variables and how they may affect market value. Quality of construction- Residential construction may vary greatly in quality of construction. The type of construction affects the quality and cost of material used the quality of the workmanship as well as the attention paid to detail. The cost and value of residential property will vary greatly depending on the quality of the construction. As stated above, EAD residential schedules currently class residential structures based on quality of construction from Low Cost to Excellent. This classification schedule is based on the Marshall and Swift definitions of residential classes of dwellings with modifications for local market. Size of Structure- The size of a structure also has a direct impact on its cost as well as value. The larger the structure, the less the cost per square foot. EAD schedules are graduated in size increments from 100 to 200 square feet, depending on market conditions. The Property Tax Assistance Division and Marshall and Swift also support this economy of scale. Condition of Improvements- EAD rates conditions from poor to excellent. Properties that in the opinion of the appraiser are unlivable may be given no value or salvage value. Age of Structure- EAD residential depreciation schedule is based on Marshall and Swift and as stated above effective age and chronological age may be the same or different depending on the condition of the structure. Extra Items- As stated above, extra items or amenities are valued according to their contributory value to the whole. Examples of extra items include fireplaces, swimming pools and tennis courts. Land Value- EAD values land based on market transactions whenever possible. Specific land influences are used to adjust values for such factors as view, shape, size and topography. We use abstraction and allocation methods to ensure that the land values created best reflect the contributory market value of the land to the overall property value. As there are not always market transactions available, other methods of land 16 valuation may be used. The two most common methods are the land residual method and the land ratio method. Land schedules are available at the appraisal district office. COMMERCIAL SCHEDULES Commercial properties valued via the cost approach are valued using Marshall and Swift Valuation schedules for commercial property. Replacement cost new is determined and then adjusted for location. Depreciation is then applied using physical observation of the property. The depreciated value of the improvements is then added to the land value to arrive at the total value of the property. PERSONAL PROPERTY SCHEDULES The Personal Property Schedules value business furniture, fixtures and equipment as well as inventory that is taxable by law. Business vehicles located within the appraisal district boundaries are also valued. Business personal property values are derived from several sources. Business owners are required by Texas Law to render their business personal property each year. It is the experience of the district that about 70% of businesses render each year. Rendered values are used on business personal property if the rendered value is reasonable for the type of business and within acceptable ranges when compared to the Property Tax Assistance Division or Marshall and Swift personal property schedules for the type of business rendered. Should the rendered values not be acceptable, Property Tax Assistance Division or Marshall and Swift schedules are used to estimate a value. Values on business personal property accounts not rendered are established using personal property schedules based on the Standard Industry Code (SIC), Property Tax Assistance Division, and Marshall and Swift schedules for the type of business being valued. For inventory valuation, this ensures the proper level of trade is considered. Physical depreciation is determined by the age of the property and its expected life. Economic and functional depreciation are estimated on a case by case basis. Schedules are available in the appraisal district office. Business vehicles are valued based on N.A.D.A. Used Car Guide wholesale value for the particular make, model and age of the vehicle. The appraisal district used a report obtained from Texas Vehicle Information and Computer Services, which list vehicles registered in Ellis County on January 1 of each year. This report uses the vehicle identification number to determine make, model and vehicle characteristics to determine N.A.D.A. value. This report along with renditions, physical observations and city reports are used to discover and list vehicles that are taxable within the county. When adverse factors such as high mileage are known then the appropriate adjustments are made to value. 17 INCOME APPROACH TO VALUE Many properties, especially commercial properties, are best valued via the income approach. Many properties sell for their income producing capacity. Examples of such properties are duplexes, shopping centers, apartments, and office buildings. When the income approach is the most appropriate approach for the valuation of a subject property, the appraiser chooses the income approach to override the value arrived at via the cost approach. Income producing properties are placed on income schedules that are derived from data collected from landlords, tenants, and market surveys. Schedules are built based on type of property, class within each type, and economic area. Similar properties are placed on like schedules to ensure equity. EAD income schedules are modeled on the concept of market rent, vacancy and collection loss, expenses, and cap rate for the respective type of income producing property and economic area. The use of the income approach to value is particularly useful for properties in which sales data is scarce and the market indicates the property is likely to sell for its income producing capacity. The first step in the income approach pertains to the estimation of market rent. This is derived primarily from actual rent data furnished by property owners and lessees and from regional information obtained from various sources. A vacancy and collection loss allowance is the next item to consider in the income approach. The projected vacancy and collection loss allowance is established from actual data furnished by property owners and local market survey trends. This allowance accounts for periodic fluctuations in occupancy, both above and below an estimated stabilized level. This feature may also provide for a reasonable lease-up period for multitenant properties, where applicable. The market derived stabilized vacancy and collection loss allowance is subtracted from the potential gross rent estimate to yield an indication of estimated annual effective gross rent to the property. Next, a secondary income or service income is considered and, if applicable, calculated as a percentage of stabilized effective gross rent. Secondary income represents parking income, escalations, reimbursements, and other miscellaneous income generated by the operations of real property. The secondary income estimate is derived from actual data collected and available market information. The secondary income estimate is then added to effective gross rent to arrive at an effective gross income, when applicable. Allowable expenses and expense ratio estimates are based on a study of the local market, with the assumption of prudent management. Relevant expense ratios are developed for different types of commercial property based on use and market experience. Another form of allowable expense is the replacement of short-lived items (such as roof, floor coverings, air conditioning units, or appliances) requiring expenditures of lump sum costs. These expenses when annualized are known as replacement reserves. 18 Subtracting the allowable expenses (inclusive of non-recoverable expenses and replacement reserves when applicable) from the annual effective gross income yields an estimate of annual net operating income to the property. Return rates and income multipliers are used to convert operating income expectations into an estimate of market value for the property under the income approach. These include income multipliers and overall capitalization rates. Each of these multipliers or capitalization rates are considered and used in specific applications. Rates and multipliers may vary between property types, as well as by location, quality, condition, design, age, and other factors. Therefore, application of the various rates and multipliers must be based on a thorough analysis of the market for individual income property types and uses. These procedures are supported and documented based on analysis of market sales for these property types. Capitalization analysis is used in the income approach models to form an indication of value. This methodology involves the direct capitalization of net operating income as an indication of market value for a specific property. Capitalization rates applicable for direct capitalization method and yield rates for estimating terminal cap rates for discounted cash flow analysis are derived from the market. Sales of improved properties from which actual income and expense data are obtained provide a very good indication of property return expectations a specific market participant is requiring from an investment at a specific point in time. In addition, overall capitalization rates can be derived and estimated from the built-up method (band-of-investment). This method relates to satisfying estimated market return requirements of both the debt and equity positions in a real estate investment. This information is obtained from available sales of property, local lending sources, and from real estate and financial publications. Rent loss concessions are estimated for specific properties with vacancy problems. A rent loss concession accounts for the impact of lost rental income while the building is moving toward stabilized occupancy. The rent loss is calculated by multiplying the rental rate by the percent difference of the property’s stabilized occupancy and its actual occupancy. Build out allowances (for first generation space or retrofit/second generation space as appropriate) and leasing expenses are added to the rent loss estimate. The total adjusted loss from these real property operations is discounted using an acceptable risk rate. The discounted value (inclusive of rent loss due to extraordinary vacancy, build out allowances and leasing commissions) becomes the rent loss concession and is deducted from the value indication of the property at stabilized occupancy. A variation of this technique allows a rent loss deduction to be estimated for every year that the property’s actual occupancy is less than stabilized occupancy. Economic areas are defined whenever the district has sufficient income information to group similar types and classes of income producing properties. Income schedules are developed for these economic areas and all properties within the grouping are valued via the appropriate income schedule to ensure equitable treatment of similar properties. 19 SALES COMPARISON (MARKET) APPROACH Whenever possible, the sales comparison approach is used to appraise properties. This method is preferred because data is taken directly from the market. However, this method can only be used for properties in which there is sufficient sales information. Sales information is received from various sources. Listing prices are gathered from newspaper and realtor listings, entered into the CAMA system, and reviewed monthly for outliers and expired listings. Sales letters are mailed to the buyer to obtain information on the sale. EAD also subscribes to MLS and conducts property owner interviews to obtain sales information. Whenever talking with a property owner and an account reflects a recent transaction, EAD staff ask the property owner if they would be willing to share the sales information in order to increase the accuracy of EAD data. The appraisal district’s CAMA system is based on a cost approach to value. All improvements are measured and classed. When the sales comparison method is used for improved properties, a modifier is applied to the improvements (on a neighborhood basis) to bring cost in line with market. This approach is also known as a modified cost approach. Although EAD currently does revaluation on a three-year rotation, with one-third of the district is re-inspected every year, all properties must be valued at market value each year. Sales ratio studies and profiling are done for all classes of property in all school districts and market areas at least annually. Appraisers are responsible for running all sales ratio studies and profiles within their assignment area. Residential appraisers are responsible for all residential properties in their zone and residential lots. The land/ag appraiser is responsible for all properties land except commercial land. The commercial appraiser is responsible for all commercial real and business personal property. STATISTICAL ANALYSIS Properties are defined by market area or “neighborhood”. Neighborhoods consist of properties that share common characteristics and should be valued similarly in the marketplace. Neighborhoods are grouped by like land size, neighborhood demographic, class range, size, and age. A homogeneous neighborhood is a neighborhood where all of the properties are similar in age, class, and size. This is often the case for many subdivisions. All properties in a homogeneous neighborhood should sell in a fairly tight price range, differing only for size and amenities. EAD categorizes every residential property into a neighborhood based on the factors listed above in order to compare all like properties, sold and unsold, and ensure that all are valued at market value and treated equitably. When sales or income data demonstrate that current valuations need to be adjusted to achieve market value, all properties in the same neighborhood grouping are adjusted with the same adjustment factor. 20 The district’s primary approach to the valuation of residential properties uses a hybrid cost-sales comparison approach. This type of approach accounts for neighborhood market influences that cannot be captured in a purely cost model. The following equation denotes the hybrid model used: MV = LV + (RCNLD*MA) The estimated market value (MV) of the property equals the land value (LV) plus the replacement cost new of property improvements less accrued depreciation (RCNLD) multiplied by a market adjustment (MA) derived from sales analysis. As the cost approach separately estimates both land and building contributory values and uses depreciated replacement costs, which reflect only the supply side of the market, it is expected that adjustments to the cost values may be needed to bring the level of appraisal to an acceptable standard as indicated by market sales. Neighborhoods are reviewed at least annually to verify all properties within a neighborhood should remain in that neighborhood. Since neighborhoods are often combinations of subdivisions and other properties considered to be like properties, the market may demonstrate that those assumptions no longer reflect reality. Similarly, two or more neighborhoods that have similar characteristics, may be able to be merged if market conditions indicate they are selling the same. This can be determined by comparing the market adjustments applied to each neighborhood. If two or more neighborhoods that have similar characteristics also have a similar or equal market adjustment, they should be merged. This process ensures there are sufficient comparables for analysis and streamline the valuation process. However, properties are to be removed from a neighborhood only by groups, such as a subdivision, or class of like properties. Individual properties are not removed from a neighborhood merely because of sales ratio. Sales Ratio Reports and Profiling in EAD’s CAMA system provide a great deal of appraisal information. The overall level of appraisal, coefficient of dispersion (COD), price related differential (PRD), class breakdown, difference between sold and unsold properties. EAD performs statistical analysis at least annually to confirm that values are equitable and consistent with the market. Ratio studies are conducted on all property in the district to judge the two primary aspects of mass appraisal accuracy, level and uniformity of value. Appraisal statistics of central tendency and dispersion generated from sales ratios are available for property within an ISD. These statistics include, but are not limited to, the weighted mean, standard deviation and coefficient of dispersion and provide the analysts an analytical tool by which to determine both the level and uniformity of appraised value in the district. The analyst, based on the sales ratio statistics and designated parameters for valuation update, makes a preliminary decision as to whether the value level needs to be updated in an upcoming reappraisal, or whether the level of market value is at an acceptable level. 21 Ratio studies are usually done on a countywide base of all sales in the county and then by residential classification and market area. The median ratio within each classification is then compared to the desired ratio to determine if adjustments should be made. The coefficient of dispersion is also studied to indicate how tight the ratios are in relation to measures of central tendency. The median and coefficient of dispersion are good indicators that identify statistically the results of the valuation process. All statistical measure are reviewed again after any adjustments are made to confirm the adjustment produced the desired results. RATIO STUDY STANDARDS EAD adheres to the following standards recommended by the IAAO Standard on Ratio Studies. A. Appraisal Level – The overall level of appraisal for the jurisdiction and each major stratum of properties should by within 5 percent of the legal standard – 100 percent of market value. B. Appraisal Uniformity 1. Uniformity Amount Strata. The level of appraisal for each stratum should be within 5 percent of the overall level of appraisal for the jurisdiction. 2. Single Family Residential Strata. CODs generally should be 15.0 or less and for areas of newer and fairly similar residences, 10.0 or less. 3. Strata Composed of Income Producing Properties. CODs should by 15.0 or less for larger, urban jurisdiction and 20.0 or less in small rural jurisdictions. 4. Vacant Land. CODs should be 20.0 or less. 5. Other Strata. Target CODs should reflect the nature of the properties involved and the availability of reliable market indicators. 6. Vertical Equity. PRDs (Price related differential) should generally lie between 0.98 and 1.03. An appropriate statistical test should be conducted when bias is indicated. ADJUSTING SALES FOR TIME EAD monitors changes in price levels and, if necessary, adjusts sales prices for time. Sales are adjusted to the appraisal date of January 1. The adjustment factors are developed for each market area in the county. Adjustment factors are developed by comparing per unit value changes over time. Sales prices are divided by appropriate units of comparison and plotted against time. 22 Comparisons are made plotting sale/appraisal ratios against the date of sale. An upward trend in the ratios tends to indicate inflation and a downward trend indicates deflation in the market. Once a reliable time adjustment factor has been developed for a stratum it is used to adjust sales to the appraisal date. This factor is used when analyzing sales data for potential market adjustments that occur annually. Data sources for time adjustments include the S&P/Case-Schiller Index, the Texas A&M Real Estate Center, the North Texas Realtors Association, and from actual sales in Ellis County. INDIVIDUAL VALUE REVIEW PROCEDURES In order for comparable sales data to be considered reliable it must contain a sales date, sales price, financing information, tract size and details of the improvements. Sales data is gathered by sending sales letters to the buyer properties that the district knows changed ownership. EAD also subscribes to the Multiple Listing Service. Commercial sales are confirmed from the direct parties involved whenever possible. Confirmation of sales from local real estate appraisers is also considered a reliable source. Sales data is compiled and the improved properties are physically inspected and photographed. All data listed on the property record card is verified and updated as needed including building classification, building size, additions or added out buildings, condition of structures and any type change in data or characteristics that would affect the value of the property. Individual sales are analyzed to meet the test of market value as defined by Section 1.04(7) of the Texas Property Tax Code. Examples of reasons why sales may be deleted or not considered are: 1. Property acquired through foreclosures or auction. 2. Property sold between relatives. 3. The buyer or seller is under duress and may be compelled to sell or purchase. 4. Financing may be non-typical or below or above prevailing market rates. 5. Considerable improvements or remodeling have been done since the date of the sale and the appraiser is unable to make judgments on the property’s condition at the time of the transaction. 6. Sales may be unusually high or low when compared with typical sales located in the market area. Some sales may be due to relocation or through divorce proceedings. 23 7. The property is purchased through an estate sale. 8. The sale involves intangibles, such as goodwill, that are to value. 9. There are value-related problems associated with the sale, i.e. incorrect land size or square footage of living area. 10. Property use changes occurring after the sale. 24 APPRAISAL PERFORMANCE TESTS AND ATTAINMENT Ratio study results for the 2015 mass appraisal are as follows: Category A C D/E F # of Sales 2,828 114 258 18 Median Ratio 1.00 1.00 1.00 1.00 COD 4.31 7.38 6.97 8.36 PRD 1.00 1.00 1.00 .99 In accordance with Section 5.102 of the Texas Property Tax Code and Section 403.302 of the Texas Government Code, the Texas Comptroller of Public Accounts conducts an biannual property value study to determine the degree of uniformity of and the median level of appraisals by the appraisal district within each major category of property, as required by Section 5.10, Property Tax Code. The preliminary findings, based on the district’s 2014 appraisal roll, were reported to the district on January 31, 2015. The overall median appraisal ratio for Ellis CAD was reported at .97. The Comptroller of Public Accounts certifies a school district’s local tax roll value to the Commissioner of Education if it is within the calculated statistical error margin. A margin of error of 5% is used for each school district. The 2016 preliminary findings of the ratio study reported that all school districts received their local tax roll values. The complete report for Ellis County and all school districts can be found at http://comptroller.texas.gov/propertytax/administration/pvs/findings/2014f/070index.html Beginning in 2010, in addition to the property value study, the Texas Comptroller of Public Accounts will conduct a biannual review of the governance of each appraisal district, taxpayer assistance provided, and the operating and appraisal standards, procedures, and methodology used by the district. The last such review was conducted by the Property Tax Assistance Division in 2015. The results of the review, reported to the chief appraiser on January 22, 2015 reported that the district’s methods, standards, and procedures exceeded requirements in all categories texted. The complete Methods and Assistance Program Report can be found at http://www.window.state.tx.us/taxinfo/proptax/map/2015/ellis-MAP.pdf. 25 CERTIFICATION I certify that, to the best of my knowledge and belief: the statements of fact contained in this report are true and correct; the reported analyses, opinions and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions and conclusions. I have no present or prospective interest in the properties that are the subject of this report and I have no personal interest or bias with respect to the parties involved. I have no bias with respect to any property that is the subject of this report or to the parties involved with this assignment. My engagement in this assignment was not contingent upon developing or reporting predetermined results. My compensation is not contingent upon the reporting of a predetermined value or direction in value that favors the cause of the taxing jurisdiction, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event. My analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Profession Appraisal Practice, the International Association of Assessing Officers, and the Texas Department of Licensing and Regulation; I have not made a personal inspection of the properties that are the subject of this report. This report was prepared with the assistance of the EAD appraisal staff. Kathy A. Rodrigue, R.P.A. Chief Appraiser Ellis Appraisal District 26 Appendices A EAD Market Area Descriptions and Adjustment Information 27 2016 Ellis Appraisal District Market Area Description and Adjustment Information Market Area Description ENN01 South 287/Alma/Rice ENN01A South 287/Alma/Rice( $100,001 TO $200,00) ENN01B South 287/Alma/Rice( $200,00 & UP ) ENN02 Willow Creek ENN02A HIGHLAND PARK ENN03 Southgate ENN04 Crestview/Sunset ENN05 COLONIAL EST ENN06 Ennis STRAT5 (ICL $50,001 TO $100K) NORTH HWY 34 ENN06A Ennis RFFR- & BETTER STRAT 6 (ICL 100K UP) ENN06B Ennis STRAT5 (ICL $50,001 TO $100K) SOUTH HWY 34 ENN07 ENNIS NW GD- AND UP ENN08 Lyndale/Sunset/Sunset North ENN10 Casa Linda/Preston Hollow+ pre 1995 ENN10A Casa Linda/Preston Hollow+ 1995+ ENN11 Garrett ENN12 Ennis OCL 0 TO $199,999 ENN12B Ennis OCL Stratum 2 (over $200,001) ENN13 ENNIS ESTATES ENN14 OAK CREEK ENN15 NORTH RIDGE/EAGLE VIEW ENNEAST Ennis East side ENNSTRAT1 Ennis ICL up to $50,000 FER01 Ferris ICL STRAT 4 UNDER $50,000.00 FER02 Ferris ICL STRAT 5 $50,001 - $100,000 FER03 Ferris ICL STRAT 6 $100,001 & UP FER04 TWINLAKES-PECANHOLLOW EST AREA FER05 Shaw Creek FER06 FER OCL WEST 45 FER07 FER OCL EAST 45 FER08 OCL FER Stratum 3 (181K+) FER09 ROCK CREEK ESTS GRNDECASA1 Grande Casa ITA01 STRATUM 1 ( 0-50K) ITA02 STRATUM 2 ( 50K-125K) ITA03 STRATUM 3 ( 125K-250K) ITA05 Hyles/Dunlap NBH MAY01 Stratum 1 (0- 75K) MAY02 Stratum 2 (75k-125K) MAY03 Stratum 3 ( 125K-200K) MAY04 Stratum 4 (200K TO 275K) MAY05 STRAT 5 (275K & UP) MAYEST Maypearl Estates MID01 STRAT 1 $0 - $50k MID02 STRAT 2 $50K - $115K MID03 MID OCL RFLC- TO RFAV+ MID04 STRAT 3 $116 - $175K MID05 Midtowne MID06 Spring Creek Estates MID07 Hillcrest/Fox Run MID08 Hunters Glen # Impr # Sample Market Med Props Sales % Adj Ratio 130 1 0.8% 90 102.93% 223 8 3.6% 92 100.33% Mean Ratio COD PRD 102.93% 0.00 1.00 96.08% 6.12 1.00 111 181 100 208 136 108 437 4 4 5 5 7 5 11 3.6% 2.2% 5.0% 2.4% 5.1% 4.6% 2.5% 87 95 98 90 105 100 100 99.78% 99.78% 99.83% 100.85% 100.03% 100.34% 100.11% 99.91% 102.06% 99.81% 100.96% 99.09% 98.85% 101.31% 3.99 5.18 2.04 2.42 2.08 2.59 1.76 1.01 1.00 1.00 1.00 1.00 1.00 1.00 316 8 2.5% 100 99.68% 101.32% 7.02 0.99 679 13 1.9% 98 99.92% 99.61% 9.37 1.02 380 324 333 167 263 814 251 13 91 68 547 283 283 306 92 126 13 11 14 8 6 5 7 0 3 1 5 3 3 4 5 4 3.4% 3.4% 4.2% 4.8% 2.3% 0.6% 2.8% 0.0% 3.3% 1.5% 0.9% 1.1% 1.1% 1.3% 5.4% 3.2% 90 114 99 93 94 89 92 85 85 100 92 92 83 89 81 98 99.30% 100.15% 100.10% 100.00% 99.86% 99.92% 99.75% 100.00% 100.99% 100.00% 99.84% 100.10% 99.64% 99.44% 100.08% 100.14% 99.61% 100.05% 100.64% 100.14% 99.78% 100.85% 95.67% 100.00% 100.80% 100.00% 101.49% 100.58% 100.13% 100.31% 100.42% 101.21% 3.74 5.69 2.19 2.95 1.65 3.04 4.86 2.15 0.00 3.96 1.07 1.96 1.20 2.00 5.30 1.01 1.00 1.00 1.00 1.00 1.01 1.00 1.00 1.00 1.00 0.99 1.00 1.00 1.00 1.01 1.00 97 321 221 73 151 403 269 375 126 137 257 181 293 151 176 114 100 408 161 253 44 89 277 156 9 1 1 0 4 9 3 11 4 8 2 8 9 8 19 3 2 10 3 11 6 8 23 6 9.3% 0.3% 0.5% 0.0% 2.6% 2.2% 1.1% 2.9% 3.2% 5.8% 0.8% 4.4% 3.1% 5.3% 10.8% 2.6% 2.0% 2.5% 1.9% 4.3% 13.6% 9.0% 8.3% 3.8% 88 81 78 87 89 1.12 87 90 82 93 80 95 103 100 98 85 97 114 87 109 105 91 117 98 100.33% 96.97% 97.30% 100.00% 100.12% 100.06% 100.11% 98.19% 99.55% 100.37% 99.16% 100.38% 99.82% 99.70% 100.15% 99.79% 100.54% 100.16% 99.87% 99.94% 101.18% 100.68% 99.71% 99.85% 99.77% 96.97% 101.70% 100.00% 97.52% 99.34% 99.33% 98.43% 99.63% 99.26% 99.16% 99.68% 99.35% 99.21% 98.98% 97.77% 100.54% 100.07% 100.62% 99.35% 98.57% 99.63% 100.47% 99.92% 4.28 0.00 8.55 4.20 5.41 2.78 4.52 1.84 3.68 0.26 8.54 2.38 5.29 5.62 5.89 1.26 5.40 3.72 2.65 5.22 3.48 4.13 2.96 28 1.00 1.00 1.04 1.00 1.00 1.01 1.00 1.01 1.00 1.00 1.00 1.02 1.00 1.00 1.00 0.99 0.99 1.01 1.03 1.00 1.01 1.00 1.00 1.00 2016 Ellis Appraisal District Market Area Description and Adjustment Information Market Area MID09 MID10 MID11 MID12 MID13 MID14 MID14A MID15 MID16 MID16A MID17 MID18 MID19 MID20 MID21 MID21B MID22 MID22A MID22B MID23 MID24 MID25 MID26 MID27 MID28 MID29 MID30 MID30A MID31 MID32 MID33 MID34 MID35 MID36 MID37 MID38 MID39 MID40 MID41 MID42 Description Midl ICL RVGD- or better OVERLOOK EST/MILLBROOK Midl E of 67 RVFR- TO RVAV+ Lawson Farms 3 ACRES + Creekbend/Creekwood Somerset ICL RFFR- to RVAV+ (1996 to present) Kensington Park Ph I & II Kensington Park North Cedar Hill Lake Ridge Britton Brandi Ridge Diamond Creek+ Crystal Forest Glen Highlands/Ovilla Oaks/Ashmore Glen Eagle Estates Ashemore Lakegrove VENUS/PATRIOT ESTS Bluegrass/Clearview/Camelot ests Meadows of Longbranch Stonewood Eagles Nest Longbranch/Park Place Ph VIII Park Place Ph 1-7 Country East + Shiloh Forest/Shiloh Grove SKYLINE ACRES LaRinconada,Pecan Creek,Shady Oaks+ Honeysuckle Estates La Vista/Cimarron Meadows Cross Creek/Westchester/The Splendor Northridge 1-4 Midlothian Meadows MID S 287 RVFR- TO RVAV+ The Rosebud Saddle Back Creek/ Cold Water Creek Country South/Mission Hills/Shallow Creek MID43 MID44 MID45 MID46 MID47 MID48 MID49 MID50 MID51 MID52 MID53 MID54 MID55 MID57 MID58 WINDMILL RIDGE Plum Creek Cotton Creek Ranch Midlothian Estates BOIS D ARC ESTATES Twin Creeks/Highland Meadow Jordan Run Texanna Ranch Valley View Ests Autumn Run ph 1 Plainview Manor Lawson Farms (new phase) Aviary Waters Edge Billingsley Farms # Impr # Sample Market Med Props Sales % Adj Ratio 128 2 1.6% 87 97.47% 494 29 5.9% 110 100.26% 449 8 1.8% 105 99.80% 99 8 8.1% 103 100.21% 160 5 3.1% 88 99.24% 155 5 3.2% 98 99.87% 48 4 8.3% 100 99.96% 150 4 2.7% 117 100.16% 256 14 5.5% 105 99.89% 68 30 44.1% 104 100.25% 31 0 0.0% 82 100.00% 146 8 5.5% 87 99.98% 33 3 9.1% 100 100.03% 113 12 10.6% 110 100.12% 296 8 2.7% 1 100.22% 299 17 5.7% 101 100.28% 230 20 8.7% 95 97.36% 105 5 4.8% 102 99.42% 110 7 6.4% 101 99.29% 124 5 4.0% 103 100.31% 32 6 18.8% 81 100.88% 175 5 2.9% 129 100.23% 281 20 7.1% 105 101.36% 68 5 7.4% 99 100.71% 92 4 4.3% 95 99.96% 273 16 5.9% 104 99.98% 640 38 5.9% 112 100.05% 152 8 5.3% 104 99.81% 285 17 6.0% 99 99.48% 55 0 0.0% 82 237 14 5.9% 96 100.21% 54 4 7.4% 85 100.22% Pending ###### 168 11 6.5% 100 99.66% 203 6 3.0% 116 100.24% 508 24 4.7% 112 99.57% 117 2 1.7% 84 99.59% 543 66 12.2% 100 100.94% 273 17 6.2% 110 100.62% 279 25 9.0% 105 100.16% 183 101 103 92 194 137 66 71 88 10 23 53 2 7 8 15 4 6 10 4 12 7 9 11 17 0 0 1 3.8% 7.9% 14.6% 4.3% 3.1% 7.3% 6.1% 16.9% 8.0% 90.0% 47.8% 32.1% 0.0% 0.0% 50.0% 103 102 89 82 93 106 99 95 116 101 98 102 100 100 123 99.82% 100.76% 100.29% 97.44% 100.15% 100.35% 99.53% 99.58% 100.00% 100.62% 100.16% 100.38% 0 0 99.77% Mean Ratio COD PRD 97.47% 3.70 1.00 100.39% 3.77 1.00 100.95% 4.49 1.00 100.60% 5.64 1.00 98.86% 2.25 1.00 98.44% 6.88 1.00 101.91% 5.06 1.00 100.60% 2.25 1.00 99.93.% 5.16 1.00 100.91% 3.41 1.00 100.00% 1.00 1.00 98.03% 4.62 0.99 97.83% 2.2 0.99 100.03% 3.77 1.01 100.04% 4.17 1.00 98.77% 3.14 1.00 96.15% 4.55 1.00 101.44% 3.09 1.00 100.82% 3.38 1.00 99.61% 3.86 1.00 101.49% 8.03 0.99 103.40% 3.87 1.00 99.96% 3.33 1.00 104.72% 4.56 1.00 99.71% 5.98 1.00 101.20% 4.10 1.00 100.40% 3.42 1.00 99.49% 4.09 1.00 100.43% 3.82 1.00 97.13% 101.13% 6.46 2.51 1.01 1.00 99.47% 99.92% 101.07% 98.99% 100.18% 99.67% 99.61% 3.75 1.17 4.46 7.73 4.80 4.98 3.17 1.00 1.00 1.00 1.00 1.00 1.00 1.00 98.00% 98.87% 100.84% 96.68% 100.65% 100.05% 100.24% 100.69% 100.02% 101.23% 99.35% 99.99% 0 0 99.77% 5.87 3.50 3.35 2.79 3.16 3.52 1.87 3.63 4.55 2.72 3.48 3.59 0 0 0.00 29 1.01 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0 0 1.00 2016 Ellis Appraisal District Market Area Description and Adjustment Information Market Area MID59 MID60 MID61 MID62 MID63 MID65 MID66 MID67 MID68 PAL01 PAL02 PAL03 PAL04 PAL05 PAL06 PAL07 PAL08 PAL09 RED01 RED02 RED04 RED04A RED05 RED06 RED07 RED07A RED08 RED09 RED10 RED11 RED12 RED13 RED14 RED15 RED16 RED18 RED18A RED19 RED19A RED19B RED19C RED20 RED21 RED21A RED22 RED23 RED24 RED25 # Impr # Sample Market Med Description Props Sales % Adj Ratio Coventry Crossing 31 1 3.2% 101 100.31% Ovilla Parc 145 30 20.7% 97 100.50% McAlpin Manor 0 0.0% 100 0 Springer Estates 9 4 44.4% 101 99.85% Estates of Somercrest 0 0.0% 100 0 Maple Ridge 0 0.0% 100 0 Parkside Estates 0 0.0% 100 0 The Grove 0 0.0% 100 0 Windermere Estates 0 0.0% 100 0 Palmer UNDER $50K 113 0 0.0% 100 100.00% Hart Farms area 315 14 4.4% 109 99.51% Palmer OCL $100,001 TO $199,999 230 6 2.6% 101 100.69% Palmer OCL up to $100,000 188 1 0.5% 88 100.11% Meadows of Palmer/Virginia Estates 82 7 8.5% 99 100.31% OCL $250K AND UP 178 7 3.9% 89 100.11% PALMER ICL $50,001 TO $100,000 294 10 3.4% 92 100.40% PALMER ICL 100,001 AND UP 59 0 0.0% 83 100.00% PALMER COUNTRY MEADOWS AREA 105 6 5.7% 100 100.71% Beckley Pike/So Hills/Hilltop Ac Biltmore250 8 3.2% 81 99.61% CedarRdg Brian Terrace/Cobblestone 322 30 9.3% 95 99.86% Estates/OakTreeEsts Quail Run 251 25 10.0% 96 99.43% Hickory Creek 135 17 12.6% 85 100.96% Magnolia Farms 174 6 3.4% 89 101.19% Oak Leaf/Ovilla RFLC- to RVAV+ 122 3 2.5% 97 99.80% ASHBURNE GLEN/OVILLA CREEK 171 7 4.1% 89 101.36% EST/GREENMDWS Ovilla Creek Estates 39 5 12.8% 80 100.03% PLEASANTRIDGE/COUNTRY GARDEN 68 6 8.8% 97 100.11% RETIREMENT Country Ranch/Red Oak Club Estates 170 4 2.4% 103 99.75% Eastridge South 142 13 9.2% 88 100.52% Pecan Hill area (not lg acreage) 182 4 2.2% 96 99.64% Ligon/Valley Oaks 293 12 4.1% 113 100.26% Mara Estates 116 4 3.4% 97 100.19% Big Horn Estates 47 3 6.4% 103 100.28% Hollywood (Ovilla)/Southhaven 150 5 3.3% 84 99.61% Indian Hills/Choate/Oak Leaf 211 10 4.7% 92 100.55% Meadows/Oakleaf Farms/Summerhill Estates+ RVGD- & up Waterview Farms up to 2010 113 6 5.3% 94 99.84% Waterview Farms 2014 & newer 67 46 68.7% 111 100.46% Rushy Creek/Valley Ridge+ 106 4 3.8% 94 99.82% Ridge Crest PH 1 & 2, Castleridge 348 10 2.9% 99 99.70% Hill Country Acs 92 5 5.4% 108 99.72% Shadowridge PH 1-3 204 7 3.4% 101 100.31% Harmony 385 24 6.2% 95 99.82% Holly Acs/Hugh Mc/Goodloe/Greenvalley 149 6 4.0% 102 99.97% Eastridge/Prestonwood A1 props 108 5 4.6% 102 100.98% Brookwood/Prairie View/Spring Branch 292 13 4.5% 103 100.54% WEST OF 342 94 5 5.3% 82 100.22% Brookwd/Shdwwd/SuburbanEst/ThrnTree/W 321 15 4.7% 98 100.39% illowCrkEst/MdwGlen Est Country Ridge/Little Creek/Est of Remington 329 16 4.9% 97 100.22% Mean Ratio COD PRD 100.31% 0.00 1.00 100.71% 4.29 1.00 0 0 0 99.47% 2.26 1.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100.00% 1.00 100.33% 3.72 1.00 99.40% 3.49 1.00 100.11% 0.00 1.00 101.09% 0.04 1.00 97.33% 5.03 1.00 99.55% 5.93 1.01 100.00% 1.00 100.14% 4.27 0.99 97.65% 6.12 1.00 100.90% 4.57 1.00 100.57% 100.51% 100.87% 97.58% 98.85% 5.26 7.15 3.62 3.29 4.58 1.00 1.00 1.00 1.01 1.00 99.00% 100.28% 4.76 3.67 1.10 1.00 99.95% 100.80% 100.06% 99.19% 99.98% 100.43% 95.68% 100.55% 8.44 4.54 0.74 4.94 4.41 0.00 6.70 2.41 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 99.91% 100.75% 97.98% 101.04% 100.44% 97.21% 101.45% 101.27% 100.13% 98.48% 100.36% 100.46% 2.17 1.63 3.14 4.10 1.92 4.32 4.81 3.15 1.92 6.51 1.90 5.01 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.01 1.00 1.00 1.00 1.01 4.74 1.00 100.42% 30 2016 Ellis Appraisal District Market Area Description and Adjustment Information Market Area Description RED26 Glenn Heights RED28 Josie Acres/Shawnee Mdws(RO)/LowranceEsts RED29 HIGHLAND MEADOW/REDOAK ESTATES RED30 RED31 RED32 RED33 RED34 RED36 RED37 RED37A RED38 RED39 SOUTH 10 SOUTH 20 SOUTH 30 SOUTH 40 WAX01 WAX02 WAX03 WAX04 WAX04H WAX05 WAX06 WAX06A WAX07 WAX08 WAX09 WAX10 WAX11 WAX12 WAX13 WAX14 WAX15 WAX16 WAX17 WAX18 WAX19A WAX19N WAX19S WAX20 WAX21 WAX22 WAX23 WAX24 WAX25 WAX26 WAX27 WAX27A WAX28 WAX29 WAX30 FOX HOLLOW HAMPTON ACS SUNRISE MEADOWS Hickory Creek WESTMORELAND ACS, WESTMORELAND ESTS, WOODLAWN ACS SPRING BRANCH/TWIN TREE EAST OF 342 RFLC- TO RVAV+ TEMP CRUMP COUNTRY EAST OF 342 RFGD- AND UP RED ESTATES STRATUM 01 (0 TO 50K) STRATUM 02 (50K TO 125K) STRATUM 03 (125K TO 250K) STRATUM 04 (250K+) ICL UNDER 1250SQFT ICL 1250-2000 SQFT College Hills,Nrthgt,Wax Place,Colonial ICL OVER 2000SQFT ICL RFGD- or better Historic SOUTH ICL Indian Hills PH 1-4 Indian Hills PH 5 & UP Marvin Gardens/Lake Park Area Garden Valley+ KATY LAKE Bellevue Area Mustang Creek/Karsen Heights Tecumseh Park + River Oaks Enchanted Gardens/University Park+ COUNTRY CLUB VILLAGE Chapman Ranch Settlers Glen Estates of Garden Valley/Chapman 7 & 8+ Oxford Ranch/Kelly Place Springfield Farms Saddlebrook Estates Windchase Cliff Estates Country Meadows Country Place & Grove Creek Highland Vlg/Huntington Crk Arbor at Willow Grove Crystal Cove Hillview/Southpark/High Pointe Quail Creek Village/Carlton Estates Spring Creek Crossing & Farm + Spg Crk Grv & Mdw Brookbend Grove # Impr # Sample Market Med Props Sales % Adj Ratio 566 26 4.6% 96 100.01% 142 7 4.9% 109 99.85% 170 4 Mean Ratio COD PRD 100.20% 6.26 1.01 99.87% 3.74 1.00 2.4% 95 102.07% 98.71% 8.97 0.99 428 93 151 2 276 23 5.4% 5 5.4% 10 6.6% 2 100.0% 10 3.6% 103 99.11% 98 99.72% 98 98.18% 114 100.32% 102 100.30% 101.31% 100.36% 100.70% 100.32% 99.57% 4.90 3.49 6.42 0.69 6.05 1.00 1.00 1.01 1.00 1.01 78 240 31 245 66 320 449 197 141 507 625 402 430 249 342 256 203 413 214 74 376 436 334 300 397 98 135 303 63 67 68 150 358 168 197 115 160 183 68 272 191 156 101 123 4 7 2 9 1 4 6 5 6 11 12 18 10 9 7 19 18 14 27 9 17 49 7 16 35 4 8 23 8 14 5 20 28 12 10 4 8 16 5 6 3 7 10 5 105 80 98 91 84 81 85 91 84 101 103 108 102 100 91 98 95 106 98 95 108 90 111 104 102 89 99 101 91 98 97 99 105 94 98 106 98 90 90 110 99 96 93 97 99.31% 1.62 100.26% 3.57 99.28% 3.04 101.41% 2.45 100.00% 100.38% 1.66 97.97% 3.53 99.86% 3.12 98.67% 5.16 99.11% 3.36 98.30% 5.34 100.69% 6.46 99.53% 4.49 99.25% 2.77 101.07% 3.69 99.14% 3.93 99.52% 3.74 99.39% 10.22 101.24% 5.41 99.40% 3.36 98.05% 4.37 100.76% 5.22 100.71% 5.55 101.31% 5.75 98.99% 4.85 101.22% 4.03 95.73% 7.69 99.64% 3.43 99.62% 2.03 100.57% 4.64 99.61% 3.00 101.07% 5.43 100.72% 4.06 99.71% 2.12 100.82% 3.85 96.51% 5.46 100.39% 3.80 100.49% 2.87 98.30% 5.12 97.84% 3.45 100.21% 0.79 99.24% 3.03 99.20% 4.59 100.25% 31 2.97 1.00 1.00 1.00 1.00 1.00 1.00 1.01 1.00 1.01 1.00 1.01 1.00 1.02 1.00 1.01 1.00 1.00 1.02 1.01 1.00 1.00 1.00 1.00 1.00 1.00 1.01 0.99 1.00 1.00 1.00 1.00 1.01 1.00 1.00 1.00 0.99 1.00 1.00 1.00 1.00 1.00 1.01 1.00 1.00 5.1% 2.9% 6.5% 3.7% 1.5% 1.3% 1.3% 2.5% 4.3% 2.2% 1.9% 4.5% 2.3% 3.6% 2.0% 7.4% 8.9% 3.4% 12.6% 12.2% 4.5% 11.2% 2.1% 5.3% 8.8% 4.1% 5.9% 7.6% 12.7% 20.9% 7.4% 13.3% 7.8% 7.1% 5.1% 3.5% 5.0% 8.7% 7.4% 2.2% 1.6% 4.5% 9.9% 4.1% 99.28% 99.66% 99.28% 100.26% 100.00% 100.00% 99.71% 100.23% 101.25% 100.41% 99.92% 100.13% 99.91% 100.10% 99.51% 100.60% 100.73% 100.24% 100.04% 101.33% 99.65% 99.97% 100.25% 99.87% 100.03% 99.99% 99.97% 100.38% 99.85% 101.67% 100.08% 100.27% 100.43% 100.05% 100.28% 99.78% 100.04% 99.97% 99.82% 100.16% 99.92% 99.98% 99.76% 99.27% 2016 Ellis Appraisal District Market Area Description and Adjustment Information Market Area Description WAX31A DORCESTER, BENT CREEK, ROYAL PARK WAX32 EAST RURAL UP TO 100K WAX33 EAST RURAL 100K TO 199K WAX34 EAST RURAL 200K & UP WAX35 West Rural up to 125k WAX36 West Rural 125k to 200k WAX37 West Rural 200k to 300k WAX38 West Rural over 300K WAX39 Springfield Lakes & Summit Estates WAX40 Taminga Farms WAX41 GINGERBREAD VILLAGE WAX42 BUFFALO RIDGE WAX43 NORTHEAST MEADOWS WAX44 SOUTH PARK PH 2 WAX45 PARK PLACE WAX50 DEER CREEK WAX52 PECAN VALLEY WAX53 VILLAS AT COUNTRY LANE WAXEAST Waxahachie east side ICL WAXLAKE Lake north side WAXLAKE2 Wax Lake area # Impr # Sample Market Med Props Sales % Adj Ratio 201 11 5.5% 103 100.06% 188 188 163 190 323 177 136 30 3 252 193 192 29 164 61 44 6 702 80 107 0 2 3 5 13 6 10 12 0 7 14 19 7 12 3 3 3 5 4 4 0.0% 1.1% 1.8% 2.6% 4.0% 3.4% 7.4% 40.0% 0.0% 2.8% 7.3% 9.9% 24.1% 7.3% 4.9% 6.8% 50.0% 0.7% 5.0% 3.7% 86 88 88 92 101 97 97 103 100 110 95 101 92 99 97 97 158 76 98 97 100.00% 100.00% 102.29% 100.17% 99.65% 99.99% 99.40% 100.00% 100.00% 100.16% 100.56% 99.92% 100.66% 100.18% 99.93% 99.79% 100.18% 100.76% 99.75% 100.35% Mean Ratio COD PRD 99.94% 5.15 1.01 100.00% 100.00% 100.37% 99.86% 99.05% 97.19% 99.81% 100.27% 100.00% 99.17% 99.94% 100.84% 99.59% 98.60% 97.58% 98.36% 100.05% 100.41% 98.84% 98.44% 7.35 6.15 4.45 6.34 3.02 1.53 4.55 4.08 6.34 2.38 4.32 3.54 1.55 0.37 1.43 4.43 4.26 32 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.01 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.01 0.99 1.03 Appendices B EAD Classing Information 33 Residential Classes RVEX RVVG RVGD RVAV RVFR Excellent quality brick veneer. Very Good quality brick veneer. Good quality brick veneer. Average quality brick veneer. Fair quality brick veneer. RFEX RFVG RFGD RFAV RFFR RFLC Excellent quality frame construction. Very Good quality frame construction. Good quality frame construction. Average quality frame construction. Fair quality frame construction. Low Cost frame construction. These classes and the associated cost new are based on Marshall & Swift Residential Cost Handbook. Our depreciation schedules are also based on Marshall & Swift. 34 BASIC DESCRIPTION Residences of Low Quality are of low-cost construction and meet minimum building code requirements. Interior and exterior finishes are plain and inexpensive with little or no attention given to detail. Architectural design is concerned with function, not appearance. Residence Foundation Reinforced concrete slab. Floor Structure Reinforced concrete slab. Floor Cover Inexpensive carpet, and asphalt or vinyl composition tile floor cover is used. Exterior Wall Minimum fenestration with inexpensive sash with little or no trim. Roof Rafters or prefabricated trusses with plywood or other inexpensive sheathing with a lightweight composition shingle or a built-up with gravel roof cover. Roof slope is usually less than 4 in 12 with no eaves. Square Foot adjustments should be used for other typical roof covers. Interior Finish Walls are inexpensive taped drywall with paint or textured finish. Kitchen and baths may have enamel painted ceiling and walls. Cabinets are paint-grade wood or vinyl veneer with low-cost laminated plastic countertops. Doors are hollow core with low-cost hardware. Minimal amount of closet space. Base interior wall height is 8 feet. Heating/Cooling A forced-air furnace is included in the basic residence cost. Energy Package The energy package in the basic residence cost includes those insulation, framing and glazing items typically found in a moderate climate. Electrical A minimum number of outlets and low-cost lighting fixtures. Plumbing Five competitively priced white plumbing fixtures with one plumbing rough-in are included in the basic residence cost. The fixtures can include any of the following: water heater, laundry tray, stall shower, lavatory, tub, tub with shower over, or kitchen sink. 35 Built-in Appliances None are included in the basic residence cost. Fireplaces None are included in the basic residence cost. Porches/Breezeways Porches and breezeways are similar in quality of both material and workmanship to the residence, and are to be priced per square foot of floor area. Garages Garage costs include a light concrete slab floor and an overhead door, which conform to the basic residence in both quality and construction. Carports Carports are a cost per square foot of floor area. Costs include roof cover and structure, necessary structural supports, and concrete slab. 36 Residences of Fair Quality are frequently mass-produced. Low-cost production is a primary consideration. Although overall quality of material and workmanship is below average, these houses are not substandard and will meet minimum construction requirements of lending institutions, mortgage insuring agencies and building codes. Interior finish is plain with few refinements. Design is from stock plans and ornamentation is usually limited to the front elevation. Residence Foundation Reinforced concrete slab. Floor Structure Reinforced concrete slab. Floor Cover Carpet, and asphalt or vinyl composition tile floor cover is used Exterior Wall Moderate fenestration with inexpensive sash is typical. Front elevation may have inexpensive trim. Roof Rafters or prefabricated trusses with plywood or other inexpensive sheathing with a lightweight composition shingle or a built-up with small rock roof cover. Roof slope is usually less than 4 in 12 with minimal eaves. Square Foot adjustments should be used for other typical roof covers. Interior Finish Interior walls are taped and painted drywall with enamel painted walls and ceilings in kitchen and baths. Inexpensive stock cabinets of paint-grade wood or vinyl veneer in kitchen with a small pullman or vanity in bath. Countertops are laminated plastic with a small splash. Stock hollow-core doors with inexpensive hardware. Minimal amount of closet space. Base interior wall height is 8 feet. Heating/Cooling A forced-air furnace with minimum output and ductwork is included in the basic residence. Energy Package The energy package in the basic residence cost includes those insulation, framing and glazing items typically found in a moderate climate. Electrical A minimum number of outlets and lighting fixtures. 37 Plumbing Six competitively priced white plumbing fixtures with one plumbing rough-in are included in the basic residence cost. The fixtures can include any of the following: water heater, laundry tray, stall shower, lavatory, tub, tub with shower over, or kitchen sink. Built-in Appliances None are included in the basic residence cost. Fireplaces None are included in the basic residence cost. Porches/Breezeways Porches and breezeways are similar in quality of both material and workmanship to the residence, and are to be priced per square foot of floor area. Garages Garage costs include a reinforced concrete slab floor, an overhead door and electrical lighting, all of which conform to the basic residence in both quality and construction. Carports Carports are a cost per square foot of floor area. Costs include roof cover and structure, necessary structural supports, and concrete slab. 38 Residences of Average Quality typically will be encountered more frequently than residences of other qualities. They are usually mass-produced and will meet or exceed the minimum construction requirements of lending institutions, mortgage insuring agencies and building codes. By most standards, the quality of material and workmanship is acceptable, but does not reflect custom craftsmanship. Cabinets, doors hardware and plumbing are usually stock items. Architectural design will include ample fenestration and some ornamentation on the front elevation. Residence Foundation A continuous concrete perimeter foundation and foundation piers under interior bearing wall based on a moderate climate. Floor Structure Concrete slab. Floor cover Carpet, hardwood, vinyl composition tile or sheet vinyl floor cover is used. Exterior Wall Standard aluminum sash or wood sash is typical of the fenestration at Average Quality. Roof Rafters or prefabricated trusses with exterior-grade plywood or wood sheathing with a medium-weight composition shingle or a built-up with small rock roof cover. Roof slope is usually 5 in 12 or less. Interior Finish Interior walls are taped and painted drywall with an allowance for some inexpensive wallpaper or paneling. Kitchen and baths have enamel painted walls and ceilings. Prefinished plywood cabinets in the kitchen with a small pullman or vanity in bath areas. Countertops are laminated plastic or ceramic tile. Doors are medium grade, hollow core with standard-grade hardware. Baseboard and casings are stock. An adequate amount of closet space. Workmanship throughout is of average quality. Heating/Cooling A forced-air furnace with adequate output and ductwork is included in the basic residence cost. Energy Package The energy package in the basic residence cost includes those insulation, framing and glazing items typically found in a moderate climate. Electrical An adequate number of outlets with some luminous fixtures in kitchen and bath areas. 39 Plumbing Eight average-quality white or colored plumbing fixtures with one plumbing rough-in are included in the basic residence cost. The fixtures can include any of the following: water heater, laundry tray, tiled or modular plastic shower stall, toilet, lavatory, tub, tub with shower over or kitchen sink. Built-In Appliances Average quality built-in oven, countertop range and dishwasher is included in the cost. Fireplaces None are included in the basic residence cost. Porches/Breezeways Porches and breezeways are similar in quality of both material and workmanship to the residence and are to be priced per square foot of floor area. Garages Garage cost include a reinforced concrete slab floor, overhead door and electrical lighting all of which conform to the basic residence in both quality and construction. Carports Carports are a cost per square foot of floor area. Costs include roof cover and structure, necessary structural supports and concrete slab. 40 Residences of Good Quality may be mass produced in above-average residential developments or built for an individual owner. Good-quality standard material is used throughout. These houses generally exceed the minimum construction requirements of lending institutions, mortgage-insuring agencies and building codes. Some attention is given to architectural design in both refinements and detail. Interiors are well finished, usually having some good-quality wallpaper or wood paneling. Exteriors have good fenestration with ornamental materials or other refinements. Residence Foundation Reinforced concrete slab. Floor Structure Reinforced concrete slab. Exterior Wall Good fenestration using good-quality sash. Some ornamental trim. Roof Wood rafters and sheathing with hips and valleys. Good-quality composition shingles are included in the basic residence cost. Interior Finish Interior walls are taped and painted drywall with some good-quality wallpaper or wood paneling. Kitchen and baths have enamel-painted walls and ceilings. An ample amount of cabinetry with natural wood-veneer finish is used in the kitchen, with a large pullman or vanity in the bath areas. Countertops and splash are laminated plastic, ceramic tile or simulated marble. Ceilings are painted drywall. Some small areas, i.e., entries or foyers may have vaulted or cathedral ceilings. Doors are good quality, hollow core with attractive hardware. Baseboard and casings are hardwood or softwood and have mitered corners. Walk-in closets or large sliding door wardrobes. Ample linen and storage closets. Workmanship throughout is of good quality. Heating/Cooling A forced-air furnace with adequate output and ductwork to all main areas is included in the basic residence cost. Energy Package The energy package in the basic residence cost includes those insulation, framing and glazing items typically found in a moderate climate. Electrical A good amount of convenient outlets. Luminous fixtures in kitchen and bath areas. 41 Plumbing Eleven good quality, white or colored plumbing fixtures with one plumbing rough-in are included in the basic residence cost. The fixtures can include any of the following: water heater, laundry tray, tiled or modular plastic shower stall, toilet, lavatory, tub, tub with shower over, or kitchen sink. Built-in Appliances Good-quality built-in oven, countertop range, microwave and dishwasher are included in the cost. Fireplaces None are included in the basic residence cost. Porches/Breezeways Porches and breezeways are similar in quality of both material and workmanship to the residence and are to be priced per square foot of floor area. Garages Garage costs include a reinforced concrete slab floor, overhead door, ornamentation, windows and electrical lighting, all of which conform to the basic residence in both quality and construction. Carports Carports are a cost per square foot of floor area. Costs include roof cover and structure, necessary structural supports and concrete slab. 42 Residences at Very Good Quality are typical of those built in high quality tracts or developments and are frequently individually designed. Attention has been given to interior refinements and detail. Exteriors have good fenestration with some custom ornamentation. Residence Foundation Reinforced concrete slab. Floor Structure Reinforced concrete slab. Floor Cover High-quality carpet, hardwood, sheet vinyl and ceramic tile. Exterior Wall Fenestration is well designed with high-quality sash. Custom ornamentation and trim are used. Roof Wood rafters and sheathing. High quality composition shingles are included in the cost. Interior Finish Interior walls are taped and painted drywall with high-grade paper or vinyl wall covering, hardwood paneling or ceramic tile. Ample amount of cabinetry, which may include such specialty cabinetry items as a cooking island, bar, desk, etc. High-quality pullman or vanity cabinets. Ceramic tile or highest-quality laminated plastic countertops and splash. Ceilings are mostly painted drywall, with some molding and coving details. Vaulted or cathedral ceiling will usually be found in master bedrooms and entries. Raised panel hardwood veneer or enameled doors with good-quality hardware. Base, casings and moldings have tight mitered corners. Spacious walk in closets or wardrobes and large linen storage closets. Heating/Cooling A forced-air furnace with insulated ductwork to all main areas is included in the basic residence cost. Energy Package The energy package in the basic residence cost includes those insulation, framing and glazing items typically found in a moderate climate. Plumbing Fourteen high-quality white or colored plumbing fixtures with one plumbing rough-in are included in the basic residence cost. The fixtures can include any of the following: water heater, laundry tray, tiled shower stall, toilet, lavatory, tub, tub with shower over, kitchen sink or wet bar. 43 Built-in Appliances High-quality built-in oven, countertop range, microwave and dishwasher are included in the cost. Fireplaces None are included in the basic residence cost. Porches/Breezeways Porches and breezeways are similar in quality of both material and workmanship to the residence, and are to be priced per square foot of floor area. Garages Garage costs include a reinforced concrete slab floor, pedestrian and overhead doors, ornamentation, windows and electrical lighting, all of which conform to the basic residence in both quality and construction. Carports Carports are cost per square foot of floor area. Costs include roof cover and structure, necessary structural supports and concrete slab. 44 Residences of Excellent Quality are usually individually designed and are characterized by the high quality of workmanship, finishes and appointments and the considerable attention to detail. Although residences at the quality level are inclusive of high quality material and workmanship, and are somewhat unique in their design, these costs do not represent the highest cost in residential construction. Residence Foundation Reinforced concrete slab. Floor Structure Reinforced concrete slab. Floor Cover High-quality carpet or hardwood, terrazzo and vinyl, ceramic or quarry tile. Exterior Wall Fenestration is well designed with high-quality sash. Custom ornamentation and trim, select brick, cut stone, high-quality siding, etc. are used. Roof Heavy wood rafters and sheathing. Clay tile or slate roof cover is included in the basic residence cost. Interior Finish Interior walls are taped and painted drywall with high-grade paper or vinyl wall covering, hardwood paneling or ceramic tile. Built-in book shelving and ample cabinets, which may include such specialty cabinetry items as a cooking island, bar, desk, etc. Highquality pullman or vanity cabinets in bathrooms and dressing areas. Ceramic tile, marble or highest quality laminated plastic countertops and splash. Ceilings are mostly painted drywall with molding and coving details and other ornamentation with some degree of intricacy in their design and/or finish. Vaulted or cathedral ceilings will usually be found in master bedrooms, dining, great or family rooms, as well as entries. Raised panel hardwood veneer or enameled doors with good-quality hardware. Base, casings and moldings have tight mitered corners. Spacious walk-in closets or wardrobes with may built-in features. Large linen storage closets and pantry are fully shelved. Heating/Cooling A forced-air furnace with multiple controls, large capacity with insulated ductwork to all main areas, is included in the basic residence cost. Energy Package The energy package in the basic residence cost includes those insulation, framing and glazing items typically found in a moderate climate. 45 Electrical Many well-positioned outlets and high-quality fixtures throughout. Large luminous fixtures in kitchen, bath and dressing areas. Plumbing Seventeen high-quality white or colored plumbing fixtures with one plumbing rough-in are included in the basic residence cost. The fixtures can include any of the following: water heater, laundry tray, tiled shower stall, toilet, lavatory, tub with shower over, kitchen sink or wet bar or hydrotherapy tub (Jacuzzi). Built-in Appliances High-quality built-in oven, countertop range, microwave and dishwasher are included in the cost. Fireplaces None are included in the basic residence cost. Porches/Breezeways Porches and breezeways are similar in quality of both material and workmanship to the residence, and are to be priced per square foot of floor area. Garages Garage costs include a reinforced concrete slab floor, pedestrian and overhead doors, and ornamentation, windows and electrical lighting, all of which conform to the basic residence in both quality and construction. Carports Carports are cost per square foot of floor area. Costs include roof cover and structure, necessary structural supports and concrete slab. 46 Appendices C EAD Improvement and Land Cost Schedules 47 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type ASPH ASPH ASPH ASPH ASPH ASPH ASPH ASPH ASPH ASPH CNPY CNPY CNPY CNPY COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class IMPROVED IMPROVED IMPROVED IMPROVED IMPROVED UNIMPROVED UNIMPROVED UNIMPROVED UNIMPROVED UNIMPROVED CNPA CNPE CNPG CNPP ACAC ACAC ACAC ACAF ACAF ACAF ACAS ACAS ACAS ACEC ACEC ACEC ACEF ACEF ACEF ACGC ACGC ACGC ACGF ACGF ACGF ACGS ACGS ACGS ACPC ACPC ACPC ACPF ACPF ACPF ACPS ACPS ACPS AMAC AMAC AMAC AMAC AMAC AMAF AMAF AMAF AMAF AMAF AMAS Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 50,000 100,000 150,000 250,000 999,999+ 50,000 100,000 150,000 200,000 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 10,000 25,000 999,999+ 10,000 25,000 999,999+ 10,000 25,000 999,999+ 10,000 25,000 999,999+ 10,000 25,000 999,999+ 10,000 25,000 999,999+ 10,000 25,000 999,999+ 10,000 25,000 999,999+ 10,000 25,000 999,999+ 10,000 25,000 999,999+ 10,000 25,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 Price 4.52 4.20 3.84 3.12 3.12 3.27 3.11 2.78 2.29 2.29 16.50 27.00 21.00 5.00 112.98 108.39 103.47 112.25 107.69 102.80 99.02 95.00 90.69 215.11 206.38 197.01 206.55 198.16 189.17 158.41 151.98 145.08 152.03 145.85 139.24 137.04 131.47 125.51 79.93 76.69 73.21 79.23 76.02 72.57 71.03 68.14 65.05 118.13 113.01 102.47 95.77 92.12 116.50 111.45 101.06 94.45 90.85 109.38 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BARN BOAT DOCK BOAT DOCK BOAT DOCK CABANA CABANA CABANA CNPA CNPE CP CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV Class EQPA EQPA EQPA EQPA EQPA EQPA EQPE EQPE EQPE EQPE EQPE EQPE LVSA LVSA LVSA LVSA LVSA LVSA LVSE LVSE LVSE LVSE LVSE LVSE LVSP UTL UTL UTL UTL A E P A E P CNPA CNPE * ACPA ADNA ATT GAR RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAVRFAVRFAVRFAV- Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 600 1,200 2,400 3,600 3,600 999,999+ 600 1,200 2,400 3,600 3,600 999,999+ 600 1,200 2,400 3,600 3,600 999,999+ 600 1,200 2,400 3,600 3,600 999,999+ 999,999+ 600 1,200 2,400 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 600 800 1,000 48 1,200 Price 12.00 10.00 8.50 7.50 7.50 7.50 15.00 13.00 11.50 10.50 10.50 10.50 12.00 10.00 8.50 7.50 7.50 7.50 15.00 13.00 11.50 10.50 10.50 10.50 4.00 3.00 2.50 2.00 1.75 10,000.00 15,000.00 5,000.00 10,000.00 20,000.00 3,000.00 5.00 10.50 2.50 5.00 40.00 25.00 79.02 74.18 70.71 68.06 65.92 64.15 62.63 61.30 60.14 59.10 58.17 57.31 56.54 75.36 70.52 67.05 64.40 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class AMAS AMAS AMAS AMAS AMEC AMEC AMEC AMEC AMEC AMEF AMEF AMEF AMEF AMEF AMGC AMGC AMGC AMGC AMGC AMGF AMGF AMGF AMGF AMGF AMPC AMPC AMPC AMPC AMPC AMPF AMPF AMPF AMPF AMPF AOAC AOAC AOAC AOAC AOAC AOAF AOAF AOAF AOAF AOAF AOAS AOAS AOAS AOAS AOAS AOEC AOEC AOEC AOEC AOEC AOGC AOGC AOGC AOGC Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 5,000 10,000 15,000 20,000 999,999+ 5,000 10,000 15,000 20,000 999,999+ 5,000 10,000 15,000 20,000 999,999+ 5,000 10,000 15,000 20,000 999,999+ 5,000 10,000 15,000 20,000 Price 104.64 94.88 88.67 85.30 214.60 205.30 186.14 173.97 167.35 209.69 200.59 181.88 169.99 163.52 158.35 151.48 137.35 128.37 123.48 155.49 148.74 134.87 126.05 121.25 84.35 80.69 73.16 68.38 65.78 83.52 79.90 72.44 67.71 65.13 102.71 101.61 101.22 99.23 99.23 101.55 100.47 100.07 98.11 98.11 91.90 90.92 90.57 88.79 88.79 189.08 187.06 186.33 182.68 182.68 141.74 140.23 139.69 136.94 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV Class RFAVRFAVRFAVRFAVRFAVRFAVRFAVRFAVRFAVRFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFRRFFRRFFRRFFRRFFRRFFRRFFRRFFRRFFRRFFRRFFRRFFRRFLC RFLC RFLC RFLC RFLC RFLC RFLC RFLC RFLC+ RFLC+ RFLC+ RFLC+ Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 600 800 1,000 1,200 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 999,999+ 400 500 600 800 1,000 1,200 1,400 999,999+ 400 500 600 49 800 Price 62.26 60.49 58.97 57.64 56.48 55.44 54.51 53.65 52.88 66.44 62.31 59.35 57.08 55.24 53.72 52.42 51.28 50.28 49.39 48.59 47.86 47.18 68.10 64.67 61.77 59.54 57.74 54.97 53.86 52.88 52.00 51.22 50.50 49.84 62.82 58.77 55.87 53.65 51.84 50.36 49.08 47.97 46.99 46.10 45.33 43.94 64.77 62.51 59.55 55.40 51.08 48.75 46.86 46.86 68.76 64.87 61.91 59.58 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class AOGC AOGF AOGF AOGF AOGF AOGF AOPC AOPC AOPC AOPC AOPC AOPF AOPF AOPF AOPF AOPF AOPS AOPS AOPS AOPS AOPS APAC APAC APAC APAC APAC APAF APAF APAF APAF APAF APAS APAS APAS APAS APAS APEC APEC APEC APEC APEC APEF APEF APEF APEF APEF APGS APGS APGS APGS APGS APPC APPC APPC APPC APPC APPF APPF Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 999,999+ 5,000 10,000 15,000 20,000 999,999+ 5,000 10,000 15,000 20,000 999,999+ 5,000 10,000 15,000 20,000 999,999+ 5,000 10,000 15,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 Price 136.94 141.63 140.12 139.57 136.83 136.83 73.86 73.08 72.79 71.36 71.36 72.20 71.43 71.16 69.76 69.76 65.77 65.07 64.82 63.55 63.55 109.50 106.05 96.89 94.63 91.18 109.43 105.99 96.84 94.57 91.13 99.79 96.65 88.30 86.24 83.10 203.40 197.00 179.99 175.78 169.38 203.32 196.92 179.91 175.71 169.31 135.99 131.71 120.33 117.52 113.24 81.11 78.55 71.77 70.09 67.54 79.77 77.26 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV Class RFLC+ RFLC+ RFLC+ RFLC+ RFLCRFLCRFLCRFLCRFLCRFLCRFLCRVAV RVAV RVAV RVAV RVAV RVAV RVAV RVAV RVAV RVAV RVAV RVAV RVAV RVAV RVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFRRVFRRVFRRVFRRVFRRVFR- Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 1,000 1,200 1,400 999,999+ 400 500 600 800 900 1,000 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 600 800 1,000 1,200 1,400 50 1,600 Price 54.47 52.09 50.16 50.19 64.05 60.16 57.20 52.08 50.44 48.05 45.46 87.88 82.07 77.92 74.74 72.17 70.03 68.20 66.61 65.22 63.98 62.86 61.85 60.91 60.06 84.74 78.94 74.79 71.60 69.03 66.89 65.06 63.48 62.08 60.84 59.72 58.71 57.78 56.92 77.82 72.29 68.32 65.28 62.82 60.78 59.05 57.54 56.22 55.04 53.98 53.01 52.13 71.55 66.01 62.05 59.00 56.55 54.51 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class APPF APPF APPF APPS APPS APPS APPS APPS EBAC EBAC EBAC EBAF EBAF EBAF EBAS EBAS EBAS EBEC EBEC EBEC EBEF EBEF EBEF EBGC EBGC EBGC EBGF EBGF EBGF EBGS EBGS EBGS EBPC EBPC EBPC EBPF EBPF EBPF EBPS EBPS EBPS ECAC ECAC ECAC ECAC ECAF ECAF ECAF ECAF ECAS ECAS ECAS ECAS ECEC ECEC ECEC ECEC ECEF Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 5,000 10,000 20,000 999,999+ 5,000 10,000 20,000 999,999+ 5,000 10,000 20,000 999,999+ 5,000 10,000 20,000 999,999+ 5,000 Price 70.58 68.93 66.42 72.78 70.49 64.40 62.89 60.60 68.22 66.70 60.70 63.86 62.44 56.82 57.31 56.04 50.99 105.41 103.07 93.79 103.71 101.41 92.28 86.30 84.38 76.78 84.28 82.40 74.99 75.71 74.02 67.36 50.15 49.03 44.62 47.78 46.71 42.51 42.81 41.86 38.09 118.11 116.62 108.17 102.57 113.11 111.69 103.59 98.23 100.47 99.20 92.01 87.25 203.62 201.06 186.49 176.84 200.39 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type CV CV CV CV CV CV CV CV DECK DECK DECK DECK DECK DECK DECK DECK DECK DECK DECK DECK DECK DECK DECK DGFA DGFE DGFP DGVA DGVE DGVP DTCA DTCE DTCP DTSA DTSE DTSP GHSE GHSE IHP IHP IHP IHP IHP IHP MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA Class RVFRRVFRRVFRRVFRRVFRRVFRRVFRSTR2 A A A A A E E E E E P P P P P DGFA DGFE DGFP DGVA DGVE DGVP DTCA DTCE DTCP DTSA DTSE DTSP GLS PLST IHP IHP IHP IHP IHP IHP EX1 EX1+ EX1EX10 EX10+ EX10EX2 EX2+ EX2EX3 EX3+ EX3EX4 EX4+ EX4- Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 999,999+ 25 50 100 300 999,999+ 25 50 100 300 999,999+ 25 50 100 300 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 5,000 7,500 10,000 15,000 15,000 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 51 999,999+ Price 52.78 51.27 49.95 48.76 47.70 46.73 45.85 25.00 8.50 7.50 6.50 5.50 5.50 12.50 11.50 10.50 9.50 9.50 4.50 3.50 2.50 1.50 1.50 17.41 27.52 13.35 20.31 30.71 15.56 6.00 12.00 3.00 10.00 15.00 5.00 7.50 3.50 12.60 11.60 10.60 9.50 9.50 9.50 135.00 140.00 130.00 0.00 5.00 -5.00 150.00 155.00 145.00 165.00 170.00 160.00 180.00 185.00 175.00 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class ECEF ECEF ECEF ECGC ECGC ECGC ECGC ECGF ECGF ECGF ECGF ECPC ECPC ECPC ECPC ECPF ECPF ECPF ECPF ECPS ECPS ECPS ECPS EFAC EFAC EFAC EFAC EFAC EFAC EFAC EFAC EFAF EFAF EFAF EFAF EFAF EFAF EFAF EFAF EFAS EFAS EFAS EFAS EFAS EFAS EFAS EFAS EFEC EFEC EFEC EFEC EFEC EFEC EFEC EFEC EFEF EFEF EFEF Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 10,000 20,000 999,999+ 5,000 10,000 20,000 999,999+ 5,000 10,000 20,000 999,999+ 5,000 10,000 20,000 999,999+ 5,000 10,000 20,000 999,999+ 5,000 10,000 20,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 Price 197.87 183.53 174.03 154.44 152.49 141.44 134.12 149.90 148.01 137.28 130.18 88.40 87.29 80.96 76.77 83.43 82.39 76.41 72.46 73.76 72.83 67.56 64.06 132.33 116.55 114.65 113.09 112.42 108.39 103.35 101.12 123.36 108.65 106.88 105.42 104.80 101.04 96.35 94.26 114.17 100.56 98.92 97.57 96.99 93.52 89.17 87.24 289.16 254.69 250.54 247.12 245.65 236.85 225.85 220.96 280.27 246.87 242.84 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA Class EX5 EX5+ EX5EX6 EX6+ EX6EX7 EX7+ EX7EX8 EX8+ EX8EX9 EX9+ EX9NFAV NFEX NFFR NFGD NFLC NFVG NV NVAV NVEX NVFR NVGD NVLC NVMH NVVG RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV RFAV+ RFAV+ RFAV+ RFAV+ RFAV+ RFAV+ RFAV+ RFAV+ RFAV+ RFAV+ RFAV+ RFAV+ RFAV+ RFAVRFAVRFAV- Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 600 800 52 1,000 Price 195.00 200.00 190.00 210.00 215.00 205.00 225.00 230.00 220.00 240.00 245.00 235.00 255.00 260.00 250.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 79.02 74.18 70.71 68.06 65.92 64.15 62.63 61.30 60.14 59.10 58.17 57.31 56.54 86.34 81.50 78.03 75.38 73.24 71.47 69.95 68.62 67.46 66.42 65.49 64.63 63.86 75.36 70.52 67.05 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class EFEF EFEF EFEF EFEF EFEF EFES EFES EFES EFES EFES EFES EFES EFES EFGC EFGC EFGC EFGC EFGC EFGC EFGC EFGC EFGF EFGF EFGF EFGF EFGF EFGF EFGF EFGF EFGS EFGS EFGS EFGS EFGS EFGS EFGS EFGS EFPC EFPC EFPC EFPC EFPC EFPC EFPC EFPC EFPF EFPF EFPF EFPF EFPF EFPF EFPF EFPF EFPS EFPS EFPS EFPS EFPS Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 Price 239.52 238.10 229.57 218.91 214.17 210.43 185.35 182.33 179.84 178.77 172.36 164.36 160.80 171.22 150.81 148.35 146.33 145.46 140.25 133.73 130.84 161.66 142.39 140.06 138.15 137.33 132.41 126.26 123.53 152.84 134.62 132.43 130.62 129.84 125.19 119.38 116.79 95.60 84.21 82.83 81.70 81.22 78.31 74.67 73.06 87.45 77.02 75.77 74.73 74.29 71.63 68.30 66.82 78.90 69.50 68.36 67.43 67.03 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA Class RFAVRFAVRFAVRFAVRFAVRFAVRFAVRFAVRFAVRFAVRFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEX+ RFEXRFEXRFEXRFEXRFEXRFEXRFEXRFEX- Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 4,400 4,800 5,200 5,600 6,000 999,999+ 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 4,400 4,800 5,200 5,600 6,000 999,999+ 1,600 1,800 2,000 2,200 2,400 2,600 2,800 53 3,000 Price 64.40 62.26 60.49 58.97 57.64 56.48 55.44 54.51 53.65 52.88 140.36 140.36 133.68 130.73 128.14 125.85 123.79 121.93 120.22 118.66 117.22 115.88 114.63 113.46 112.37 111.34 109.44 104.09 102.70 102.70 150.00 150.00 144.90 141.95 139.36 137.07 135.01 133.15 131.44 129.88 128.44 127.10 125.85 124.68 123.59 122.56 120.66 115.09 113.70 113.70 126.46 126.46 122.46 119.51 116.92 114.63 112.57 110.71 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class EFPS EFPS EFPS ERAC ERAC ERAC ERAC ERAC ERAC ERAC ERAC ERAF ERAF ERAF ERAF ERAF ERAF ERAF ERAF ERAS ERAS ERAS ERAS ERAS ERAS ERAS ERAS EREC EREC EREC EREC EREC EREC EREC EREC EREF EREF EREF EREF EREF EREF EREF EREF ERGS ERGS ERGS ERGS ERGS ERGS ERGS ERGS ERPC ERPC ERPC ERPC ERPC ERPC ERPC Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 Price 64.63 61.63 60.29 123.72 108.98 107.20 105.73 105.11 101.34 96.63 94.54 115.57 101.80 100.14 98.77 98.18 94.67 90.27 88.32 105.92 93.30 91.77 90.52 89.98 86.76 82.73 80.94 203.92 179.61 176.68 174.27 173.23 167.03 159.27 155.83 195.15 171.89 169.09 166.78 165.79 159.85 152.43 149.13 141.19 124.36 122.33 120.66 119.94 115.65 110.28 107.89 89.73 79.03 77.74 76.68 76.23 73.50 70.08 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA Class RFEXRFEXRFEXRFEXRFEXRFEXRFEXRFEXRFEXRFEXRFEXRFEXRFEXRFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFR+ RFFRRFFRRFFRRFFRRFFRRFFRRFFRRFFRRFFRRFFRRFFRRFFRRFFRRFGD RFGD RFGD RFGD RFGD RFGD Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 3,200 3,400 3,600 3,800 4,000 4,200 4,400 4,800 5,200 5,600 6,000 6,000 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 1,000 1,200 1,400 1,600 1,800 54 2,000 Price 109.00 107.44 106.00 104.66 103.41 102.24 101.15 100.12 98.22 93.09 93.09 93.09 93.09 66.44 62.31 59.35 57.08 55.24 53.72 52.42 51.28 50.28 49.39 48.59 47.86 47.18 68.10 64.67 61.77 59.54 57.74 57.38 54.97 53.86 52.88 52.00 51.22 49.84 49.84 62.82 58.77 55.87 53.65 51.84 50.36 49.08 47.97 46.99 46.10 45.33 45.33 43.94 95.52 91.85 88.92 86.49 84.42 82.63 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class ERPC ERPF ERPF ERPF ERPF ERPF ERPF ERPF ERPF ERPS ERPS ERPS ERPS ERPS ERPS ERPS ERPS ESAC ESAC ESAC ESAF ESAF ESAF ESAS ESAS ESAS ESGC ESGC ESGC ESGF ESGF ESGF ESGS ESGS ESGS ESPC ESPC ESPC ESPF ESPF ESPF ESPS ESPS ESPS ETAC ETAC ETAC ETAF ETAF ETAF ETAS ETAS ETAS ETEC ETEC ETEC ETEF ETEF Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 1,000 1,500 2,000 2,500 3,000 4,000 5,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 Price 68.57 82.28 72.48 71.29 70.32 69.90 67.40 64.27 62.88 73.07 64.36 63.31 62.44 62.07 59.85 57.07 55.83 74.56 72.90 66.34 73.16 71.53 65.09 67.32 65.82 59.89 101.33 99.08 90.16 100.46 98.23 89.39 93.51 91.43 83.20 51.60 50.45 45.91 49.94 48.82 44.43 44.80 43.81 39.86 84.38 82.01 77.71 83.02 80.69 76.45 76.20 74.06 70.17 177.07 172.11 163.07 147.18 143.05 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA Class RFGD RFGD RFGD RFGD RFGD RFGD RFGD RFGD RFGD RFGD RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGD+ RFGDRFGDRFGDRFGDRFGDRFGDRFGDRFGDRFGDRFGDRFGDRFGDRFGDRFGDRFGDRFGDRFGDRFLC RFLC RFLC RFLC RFLC RFLC RFLC RFLC+ RFLC+ RFLC+ RFLC+ RFLC+ RFLC+ RFLC+ Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 999,999+ 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 999,999+ 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 999,999+ 400 500 600 800 1,000 1,200 999,999+ 400 500 600 800 1,000 1,200 55 999,999+ Price 81.06 79.66 78.40 77.27 76.23 75.27 74.38 73.56 72.78 72.07 99.70 96.04 93.10 90.67 88.61 86.82 85.25 83.85 82.59 81.45 80.41 79.45 78.56 77.74 76.97 76.25 76.25 88.20 84.53 81.60 79.17 77.10 75.32 73.74 72.35 71.08 69.95 68.91 67.95 67.06 66.24 65.46 64.75 64.75 64.77 62.51 59.55 55.40 51.08 48.75 46.86 68.76 64.87 61.91 59.58 54.47 52.09 50.16 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class ETEF ETGC ETGC ETGC ETGF ETGF ETGF ETGS ETGS ETGS ETPC ETPC ETPC ETPF ETPF ETPF ETPS ETPS ETPS GOLF LC GOLF POOR GRHSA GRHSE IDAC IDAC IDAC IDAC IDAS IDAS IDAS IDAS IDEC IDEC IDEC IDEC IDES IDES IDES IDES IDGC IDGC IDGC IDGC IDGS IDGS IDGS IDGS IDPC IDPC IDPC IDPC IDPS IDPS IDPS IDPS IHAC IHAC IHAC Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 10,000 20,000 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 200,000 500,000 1,000,000 999,999+ 200,000 500,000 1,000,000 999,999+ 200,000 500,000 1,000,000 999,999+ 200,000 500,000 1,000,000 999,999+ 200,000 500,000 1,000,000 999,999+ 200,000 500,000 1,000,000 999,999+ 200,000 500,000 1,000,000 999,999+ 200,000 500,000 1,000,000 999,999+ 5,000 7,500 10,000 Price 135.54 119.73 116.38 110.26 118.32 115.01 108.97 109.44 106.37 100.78 56.30 54.72 51.85 55.00 53.46 50.65 49.99 48.59 46.04 71,527.50 101,970.00 7.50 17.50 35.06 34.69 34.36 34.28 30.54 30.21 29.92 29.85 74.37 73.58 72.88 72.70 66.15 65.45 64.83 64.67 51.11 50.56 50.08 49.96 45.00 44.53 44.10 44.00 25.11 24.84 24.60 24.54 21.75 21.52 21.31 21.26 15.75 14.75 13.75 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA Class RFLCRFLCRFLCRFLCRFLCRFLCRFVG RFVG RFVG RFVG RFVG RFVG RFVG RFVG RFVG RFVG RFVG RFVG RFVG RFVG RFVG RFVG+ RFVG+ RFVG+ RFVG+ RFVG+ RFVG+ RFVG+ RFVG+ RFVG+ RFVG+ RFVG+ RFVG+ RFVG+ RFVG+ RFVG+ RFVGRFVGRFVGRFVGRFVGRFVGRFVGRFVGRFVGRFVGRFVGRFVGRFVGRFVGRFVGRVAV RVAV RVAV RVAV RVAV RVAV RVAV Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 400 600 800 1,000 1,200 999,999+ 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 999,999+ 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 999,999+ 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 999,999+ 600 800 1,000 1,200 1,400 1,600 56 1,800 Price 64.05 57.20 52.08 50.44 48.05 45.46 99.13 96.54 94.30 92.34 90.60 89.03 87.62 86.33 85.14 84.05 83.04 82.09 81.21 80.37 79.59 110.51 107.93 105.69 103.73 101.98 100.42 99.01 97.72 96.53 95.44 94.43 93.48 92.59 91.76 90.97 94.98 92.40 90.16 88.20 86.46 84.89 83.48 82.19 81.00 79.91 78.90 77.95 77.07 76.23 75.45 87.88 82.07 77.92 74.74 72.17 70.03 68.20 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class IHAC IHAC IHAC IHAF IHAF IHAF IHAF IHAF IHAF IHAS IHAS IHAS IHAS IHAS IHAS IHEC IHEC IHEC IHEC IHEC IHEC IHEF IHEF IHEF IHEF IHEF IHEF IHES IHES IHES IHES IHES IHES IHPC IHPC IHPC IHPC IHPC IHPC IHPF IHPF IHPF IHPF IHPF IHPF IHPS IHPS IHPS IHPS IHPS IHPS IMAC IMAC IMAC IMAC IMAS IMAS IMAS Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 15,000 15,000 999,999+ 5,000 7,500 10,000 15,000 15,000 999,999+ 5,000 7,500 10,000 15,000 15,000 999,999+ 5,000 7,500 10,000 15,000 15,000 999,999+ 5,000 7,500 10,000 15,000 15,000 999,999+ 5,000 7,500 10,000 15,000 15,000 999,999+ 5,000 7,500 10,000 15,000 15,000 999,999+ 5,000 7,500 10,000 15,000 15,000 999,999+ 5,000 7,500 10,000 15,000 15,000 999,999+ 20,000 50,000 200,000 999,999+ 20,000 50,000 200,000 Price 12.50 12.50 12.50 15.75 14.75 13.75 12.50 12.50 12.50 15.75 14.75 13.75 12.50 12.50 12.50 22.85 21.85 20.85 19.50 19.50 19.50 22.85 21.85 20.85 19.50 19.50 19.50 22.85 21.85 20.85 19.50 19.50 19.50 12.60 11.60 10.60 9.50 9.50 9.50 12.60 11.60 10.60 9.50 9.50 9.50 12.60 11.60 10.60 9.50 9.50 9.50 43.90 40.10 36.43 35.71 38.46 35.13 31.91 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA Class RVAV RVAV RVAV RVAV RVAV RVAV RVAV RVAV+ RVAV+ RVAV+ RVAV+ RVAV+ RVAV+ RVAV+ RVAV+ RVAV+ RVAV+ RVAV+ RVAV+ RVAV+ RVAV+ RVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVAVRVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX RVEX+ RVEX+ RVEX+ RVEX+ Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 2,000 2,200 2,400 2,600 2,800 3,000 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 999,999+ 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 4,400 4,800 5,200 5,600 6,000 6,000 999,999+ 2,000 2,200 2,400 57 2,600 Price 66.61 65.22 63.98 62.86 61.85 60.91 60.06 95.20 89.39 85.24 82.06 79.49 77.35 75.52 73.96 72.54 71.30 70.18 69.16 68.23 67.38 84.74 78.94 74.79 71.60 69.03 66.89 65.06 63.48 62.08 60.84 59.72 58.71 57.78 56.92 135.92 132.99 130.44 128.15 126.11 124.26 122.57 121.02 119.58 118.25 117.01 115.85 114.76 113.73 111.84 110.14 108.59 108.59 108.59 147.14 144.21 141.66 139.37 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class IMAS IMEC IMEC IMEC IMEC IMES IMES IMES IMES IMGS IMGS IMGS IMGS IMPC IMPC IMPC IMPC IMPS IMPS IMPS IMPS IOAC IOAC IOAC IOAC IOAC IOAF IOAF IOAF IOAF IOAF IOAS IOAS IOAS IOAS IOAS IOGC IOGC IOGC IOGC IOGC IOGF IOGF IOGF IOGF IOGF IOGS IOGS IOGS IOGS IOGS IOPC IOPC IOPC IOPC IOPC IOPF IOPF Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 999,999+ 20,000 50,000 200,000 999,999+ 20,000 50,000 200,000 999,999+ 20,000 50,000 200,000 999,999+ 20,000 50,000 200,000 999,999+ 20,000 50,000 200,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 Price 31.28 131.88 120.47 109.44 107.28 122.43 111.84 101.59 99.59 66.37 60.62 55.07 53.99 31.81 29.06 26.40 25.88 27.33 24.97 22.68 22.23 26.28 24.34 22.45 21.05 19.61 20.58 19.06 17.58 16.48 15.35 19.70 18.25 16.83 15.78 14.70 34.92 32.35 29.84 27.97 26.06 29.18 27.03 24.93 23.37 21.77 27.22 25.21 23.26 21.80 20.31 22.40 20.75 19.14 17.94 16.72 17.22 15.95 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA Class RVEX+ RVEX+ RVEX+ RVEX+ RVEX+ RVEX+ RVEX+ RVEX+ RVEX+ RVEX+ RVEX+ RVEX+ RVEX+ RVEX+ RVEX+ RVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVEXRVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR RVFR+ RVFR+ RVFR+ RVFR+ RVFR+ RVFR+ RVFR+ RVFR+ RVFR+ RVFR+ RVFR+ Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 4,400 4,800 5,200 5,600 6,000 6,000 999,999+ 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 4,400 4,800 5,200 5,600 6,000 6,000 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 58 2,600 Price 137.33 135.48 133.79 132.24 130.80 129.47 128.23 127.07 125.98 124.95 123.06 121.36 119.81 119.81 119.81 124.70 121.77 119.22 116.93 114.89 113.04 111.35 109.80 108.36 107.03 105.79 104.63 103.54 102.51 100.62 98.92 97.37 97.37 97.37 77.82 72.29 68.32 65.28 62.82 60.78 59.05 57.54 56.22 55.04 53.98 53.01 52.13 80.96 75.42 71.46 68.42 65.96 63.92 62.19 60.68 59.36 58.17 57.11 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class IOPF IOPF IOPF IOPS IOPS IOPS IOPS IOPS IWAS IWAS IWAS IWAS IWFS IWFS IWFS IWFS IWGS IWGS IWGS IWGS IWPS IWPS IWPS IWPS LOAD DOCK MCAC MCAC MCAC MCAC MCAC MCAC MCAC MCAC MCAC MCAF MCAF MCAF MCAF MCAF MCAF MCAF MCAF MCAF MCAS MCAS MCAS MCAS MCAS MCAS MCAS MCAS MCAS MCEC MCEC MCEC MCEC MCEC MCEC Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 3,000 6,000 6,000 999,999+ 3,000 6,000 6,000 999,999+ 3,000 6,000 6,000 999,999+ 3,000 6,000 6,000 999,999+ 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 Price 14.71 13.79 12.85 16.37 15.16 13.99 13.11 12.22 31.56 29.69 26.78 26.78 23.58 22.19 20.01 20.01 42.23 39.73 35.83 35.83 17.49 16.46 14.84 14.84 25,000.00 75.47 74.00 71.35 67.15 66.34 62.07 61.18 60.01 57.50 71.42 70.02 67.52 63.54 62.78 58.74 57.90 56.79 54.42 66.08 64.79 62.47 58.80 58.09 54.35 53.58 52.55 50.35 111.99 109.80 105.87 99.64 98.44 92.10 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA Class RVFR+ RVFR+ RVFRRVFRRVFRRVFRRVFRRVFRRVFRRVFRRVFRRVFRRVFRRVFRRVFRRVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD+ RVGD- Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 2,800 999,999+ 600 800 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 999,999+ 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 4,400 4,600 4,800 999,999+ 1,000 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 4,400 4,600 4,800 999,999+ 59 1,000 Price 56.14 55.27 71.55 66.01 62.05 59.00 56.55 54.51 52.78 51.27 49.95 48.76 47.70 46.73 45.85 104.32 100.06 96.64 93.81 91.40 89.32 87.49 85.86 84.39 83.06 81.85 80.73 79.70 78.74 77.85 77.01 76.20 75.46 74.75 74.11 73.53 107.45 103.20 99.78 96.95 94.54 92.46 90.63 89.00 87.53 86.20 84.99 83.87 82.83 81.88 80.99 80.14 79.34 78.59 77.89 77.25 76.67 97.00 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class MCEC MCEC MCEC MCEF MCEF MCEF MCEF MCEF MCEF MCEF MCEF MCEF MCES MCES MCES MCES MCES MCES MCES MCES MCES MCGC MCGC MCGC MCGC MCGC MCGC MCGC MCGC MCGC MCGF MCGF MCGF MCGF MCGF MCGF MCGF MCGF MCGF MCGS MCGS MCGS MCGS MCGS MCGS MCGS MCGS MCGS MCPC MCPC MCPC MCPC MCPC MCPC MCPC MCPC MCPC MCPF Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 Price 90.79 89.04 85.33 106.85 104.77 101.02 95.07 93.93 87.88 86.63 84.96 81.42 101.22 99.24 95.69 90.06 88.97 83.24 82.06 80.48 77.12 93.78 91.95 88.65 83.44 82.43 77.13 76.03 74.56 71.45 89.22 87.48 84.35 79.39 78.43 73.38 72.33 70.94 67.98 83.58 81.95 79.01 74.36 73.47 68.74 67.76 66.45 63.68 60.90 59.71 57.57 54.18 53.53 50.08 49.37 48.42 46.40 57.32 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA MA Class RVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVGDRVVG RVVG RVVG RVVG RVVG RVVG RVVG RVVG RVVG RVVG RVVG RVVG RVVG RVVG RVVG RVVG RVVG+ RVVG+ RVVG+ RVVG+ RVVG+ RVVG+ RVVG+ RVVG+ RVVG+ RVVG+ RVVG+ RVVG+ RVVG+ RVVG+ RVVG+ RVVGRVVGRVVGRVVGRVVGRVVGRVVG- Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 1,200 1,400 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 4,400 4,600 4,800 999,999+ 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 4,400 999,999+ 1,600 1,800 2,000 2,200 2,400 2,600 2,800 3,000 3,200 3,400 3,600 3,800 4,000 4,200 999,999+ 1,600 1,800 2,000 2,200 2,400 2,600 60 2,800 Price 92.74 89.32 86.49 84.08 82.01 80.17 78.54 77.08 75.74 74.53 73.41 72.38 71.42 70.53 69.69 68.88 68.14 67.43 66.79 66.21 104.59 101.73 99.25 97.08 95.15 93.42 91.85 90.42 89.11 87.89 86.77 85.73 84.75 83.83 82.96 82.96 115.98 113.12 110.64 108.47 106.54 104.81 103.24 101.81 100.50 99.28 98.16 97.11 96.14 95.21 94.35 101.49 98.62 96.14 93.98 92.05 90.32 88.75 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class MCPF MCPF MCPF MCPF MCPF MCPF MCPF MCPF MCPS MCPS MCPS MCPS MCPS MCPS MCPS MCPS MCPS MDAC MDAC MDAC MDAC MDAC MDAC MDAC MDAF MDAF MDAF MDAF MDAF MDAF MDAF MDEC MDEC MDEC MDEC MDEC MDEC MDEC MDEF MDEF MDEF MDEF MDEF MDEF MDEF MDGC MDGC MDGC MDGC MDGC MDGC MDGC MDGF MDGF MDGF MDGF MDGF MDGF Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 Price 56.20 54.19 51.00 50.39 47.14 46.47 45.58 43.67 52.36 51.34 49.50 46.59 46.02 43.06 42.45 41.63 39.89 87.88 83.08 79.82 78.19 77.25 72.28 71.25 83.78 79.20 76.09 74.54 73.64 68.90 67.92 125.04 118.21 113.57 111.26 109.91 102.84 101.37 119.93 113.38 108.93 106.71 105.42 98.64 97.23 104.71 98.99 95.11 93.17 92.04 86.12 84.89 100.12 94.65 90.94 89.08 88.01 82.34 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MA MA MA MA MA MA MA MA MA MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH Class RVVGRVVGRVVGRVVGRVVGRVVGRVVGRVVGRVVGMA08 MA08 MA08 MA08 MA08 MA08 MA08 MA08 MA08 MA08 MA08 MA08 MA08 MA08 MA08 MA10 MA10 MA10 MA10 MA10 MA10 MA10 MA10 MA10 MA10 MA10 MA12 MA12 MA12 MA12 MA12 MA12 MA12 MA12 MA12 MA12 MA12 MA12 MA12 MA12 MA14 MA14 MA14 MA14 MA14 MA14 MA14 MA14 MA14 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 3,000 3,200 3,400 3,600 3,800 4,000 4,200 4,400 999,999+ 224 256 288 320 352 384 416 448 480 512 544 576 608 640 999,999+ 320 380 420 480 520 580 620 680 720 780 999,999+ 336 384 432 480 528 576 624 672 720 768 816 864 912 999,999+ 392 448 504 560 616 672 728 784 61 840 Price 87.31 86.01 84.79 83.67 82.62 81.64 80.72 79.85 79.85 49.26 48.28 47.44 46.69 46.04 45.44 44.90 44.41 46.22 43.53 43.14 42.78 42.44 42.44 42.44 44.21 43.34 42.57 41.89 41.28 40.22 39.76 39.32 38.56 38.21 38.21 42.45 40.14 39.24 38.44 37.75 37.12 36.55 36.03 35.56 35.12 34.71 34.34 33.98 33.98 38.51 37.44 36.52 35.71 35.00 34.37 33.80 33.28 32.81 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class MDGF MDPC MDPC MDPC MDPC MDPC MDPC MDPC MDPF MDPF MDPF MDPF MDPF MDPF MDPF MDPS MDPS MDPS MDPS MDPS MDPS MDPS MGAC MGAC MGAC MGAC MGAC MGAC MGAF MGAF MGAF MGAF MGAF MGAF MGAS MGAS MGAS MGAS MGAS MGAS MGEC MGEC MGEC MGEC MGEC MGEC MGEF MGEF MGEF MGEF MGEF MGEF MGGC MGGC MGGC MGGC MGGC MGGC Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 10,000 20,000 40,000 60,000 80,000 999,999+ 10,000 20,000 40,000 60,000 80,000 999,999+ 10,000 20,000 40,000 60,000 80,000 999,999+ 10,000 20,000 40,000 60,000 80,000 999,999+ 10,000 20,000 40,000 60,000 80,000 999,999+ 10,000 20,000 40,000 60,000 80,000 999,999+ Price 81.17 73.95 69.91 67.17 65.80 65.01 60.82 59.96 70.31 66.46 63.86 62.56 61.80 57.82 57.00 64.86 61.32 58.91 57.71 57.02 53.35 52.59 68.92 64.08 62.45 60.24 59.10 56.90 64.78 60.23 58.69 56.62 55.55 53.48 59.61 55.43 54.01 52.11 51.12 49.22 100.58 93.52 91.14 87.92 86.26 83.04 95.16 88.48 86.22 83.18 81.61 78.56 84.55 78.61 76.61 73.90 72.51 69.80 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH Class MA14 MA14 MA14 MA14 MA14 MA16 MA16 MA16 MA16 MA16 MA16 MA16 MA16 MA16 MA16 MA16 MA16 MA16 MA16 MA18 MA18 MA18 MA18 MA18 MA18 MA18 MA18 MA18 MA18 MA18 MA20 MA20 MA20 MA20 MA20 MA20 MA20 MA20 MA20 MA20 MA20 MA20 MA20 MA20 MA24 MA24 MA24 MA24 MA24 MA24 MA24 MA24 MA24 MA24 MA24 MA24 MA24 MA24 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 896 952 1,008 1,064 999,999+ 448 512 576 640 704 768 832 896 960 1,024 1,088 1,152 1,216 999,999+ 504 576 648 720 792 864 936 1,008 1,080 1,152 999,999+ 560 640 720 800 880 960 1,040 1,120 1,200 1,280 1,360 1,440 1,520 999,999+ 672 768 864 960 1,056 1,152 1,248 1,344 1,440 1,536 1,632 1,728 1,824 62 999,999+ Price 32.36 31.96 31.59 31.23 31.23 36.32 35.24 34.32 33.51 32.81 32.17 31.60 31.08 30.61 30.18 29.77 29.40 29.05 29.05 35.24 34.32 33.51 32.81 32.17 31.60 31.08 30.61 30.18 29.40 29.05 48.12 46.12 44.43 42.98 41.70 40.58 39.57 38.67 37.83 37.08 36.39 35.75 35.15 35.15 44.31 42.21 40.44 38.92 37.61 36.45 35.42 34.49 33.65 32.89 32.19 31.54 30.94 30.94 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class MGGF MGGF MGGF MGGF MGGF MGGF MGGS MGGS MGGS MGGS MGGS MGGS MGPC MGPC MGPC MGPC MGPC MGPC MGPS MGPS MGPS MGPS MGPS MGPS MRAC MRAC MRAC MRAC MRAC MRAC MRAC MRAC MRAC MRAF MRAF MRAF MRAF MRAF MRAF MRAF MRAF MRAF MRAS MRAS MRAS MRAS MRAS MRAS MRAS MRAS MRAS MREC MREC MREC MREC MREC MREC MREC Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 10,000 20,000 40,000 60,000 80,000 999,999+ 10,000 20,000 40,000 60,000 80,000 999,999+ 10,000 20,000 40,000 60,000 80,000 999,999+ 10,000 20,000 40,000 60,000 80,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 Price 79.80 74.20 72.31 69.75 68.44 65.88 74.68 69.44 67.66 65.28 64.04 61.65 58.01 53.94 52.56 50.71 49.75 47.89 49.32 45.86 44.69 43.11 42.30 40.72 70.29 66.45 63.84 62.54 61.78 57.81 56.98 55.89 53.56 66.74 63.09 60.62 59.38 58.66 54.89 54.11 53.06 50.85 61.35 57.99 55.72 54.58 53.92 50.45 49.73 48.57 46.74 125.34 118.49 113.84 111.52 110.17 103.08 101.61 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH Class MA26 MA26 MA26 MA26 MA26 MA26 MA26 MA26 MA26 MA26 MA26 MA26 MA28 MA28 MA28 MA28 MA28 MA28 MA28 MA28 MA28 MA28 MA28 MA28 MA28 MA28 MA30 MA30 MA30 MA30 MA30 MA30 MA30 MA30 MA30 MA30 MA30 MA30 MA30 MA32 MA32 MA32 MA32 MA32 MA32 MA32 MA32 MA32 MA32 MA32 MA32 MA32 MA36 MA36 MA36 MA36 MA36 MA36 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 784 896 1,008 1,120 1,232 1,344 1,456 1,568 1,680 1,792 1,904 999,999+ 784 896 1,008 1,120 1,232 1,344 1,456 1,568 1,680 1,792 1,904 2,016 2,128 999,999+ 896 1,024 1,152 1,280 1,408 1,536 1,664 1,792 1,920 2,048 2,176 2,304 999,999+ 896 1,024 1,152 1,280 1,408 1,536 1,664 1,792 1,920 2,048 2,176 2,304 999,999+ 1,008 1,152 1,296 1,440 1,584 63 1,728 Price 42.21 40.44 38.92 36.45 35.42 34.49 33.65 32.89 32.19 31.54 30.94 30.94 41.33 39.15 37.34 35.80 34.46 33.28 32.24 31.31 30.47 29.71 29.01 28.37 27.78 27.78 40.12 37.93 36.10 34.55 33.21 31.00 30.07 29.23 28.47 27.78 27.14 26.55 26.55 38.91 36.70 34.87 33.31 31.97 30.79 29.75 28.82 27.99 27.23 26.54 25.91 25.33 36.70 34.87 33.31 31.97 30.79 29.75 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class MREC MREC MREF MREF MREF MREF MREF MREF MREF MREF MREF MRGC MRGC MRGC MRGC MRGC MRGC MRGC MRGC MRGC MRGF MRGF MRGF MRGF MRGF MRGF MRGF MRGF MRGF MRGS MRGS MRGS MRGS MRGS MRGS MRGS MRGS MRGS MRPC MRPC MRPC MRPC MRPC MRPC MRPC MRPC MRPC MRPF MRPF MRPF MRPF MRPF MRPF MRPF MRPF MRPF MRPS MRPS Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 Price 99.66 95.50 120.20 113.63 109.18 106.95 105.66 98.86 97.45 95.57 91.59 92.54 87.48 84.05 82.34 81.34 76.11 75.02 73.58 70.51 88.23 83.41 80.13 78.50 77.55 72.56 71.53 70.15 67.22 82.61 78.09 75.03 73.50 72.61 67.94 66.97 65.40 62.94 50.62 47.85 45.97 45.04 44.49 41.63 41.04 40.25 38.57 47.70 45.09 43.32 42.44 41.93 39.23 38.67 37.92 36.34 42.94 40.60 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH Class MA36 MA36 MA36 MA36 MA36 MA36 MA42 MA42 MA42 MA42 MA42 MA42 MA42 MA42 MA42 MA42 MA42 MA42 ME12 ME12 ME12 ME12 ME12 ME12 ME12 ME12 ME12 ME12 ME12 ME12 ME12 ME14 ME14 ME14 ME14 ME14 ME14 ME14 ME14 ME14 ME14 ME14 ME14 ME14 ME14 ME16 ME16 ME16 ME16 ME16 ME16 ME16 ME16 ME16 ME16 ME16 ME16 ME16 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 1,872 2,016 2,160 2,304 2,448 999,999+ 1,008 1,152 1,296 1,440 1,584 1,728 1,872 2,016 2,160 2,304 2,448 999,999+ 336 384 432 480 528 576 624 672 720 768 816 864 999,999+ 392 448 504 560 616 672 728 784 840 896 952 1,008 1,064 999,999+ 448 512 576 640 704 768 832 896 960 1,024 1,088 1,152 64 999,999+ Price 28.82 27.23 26.54 25.91 25.33 25.33 36.70 34.87 33.31 31.97 30.79 29.75 28.82 27.23 26.54 25.91 25.33 25.33 63.13 60.79 58.88 57.28 55.91 54.71 53.66 52.72 51.87 51.09 50.39 49.73 49.13 57.45 55.44 53.79 52.41 51.23 50.20 49.29 48.47 47.73 47.06 46.44 45.87 45.35 45.35 54.53 52.51 50.86 49.47 48.29 47.26 46.35 45.54 44.80 44.14 43.52 42.96 42.44 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class MRPS MRPS MRPS MRPS MRPS MRPS MRPS MSAC MSAC MSAC MSAC MSAC MSAC MSAC MSAF MSAF MSAF MSAF MSAF MSAF MSAF MSAS MSAS MSAS MSAS MSAS MSAS MSAS MSGC MSGC MSGC MSGC MSGC MSGC MSGC MSGF MSGF MSGF MSGF MSGF MSGF MSGF MSPC MSPC MSPC MSPC MSPC MSPC MSPC MSPF MSPF MSPF MSPF MSPF MSPF MSPF MSPS MSPS Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 10,000 20,000 50,000 80,000 120,000 200,000 999,999+ 10,000 20,000 50,000 80,000 120,000 200,000 999,999+ 10,000 20,000 50,000 80,000 120,000 200,000 999,999+ 10,000 20,000 50,000 80,000 120,000 200,000 999,999+ 10,000 20,000 50,000 80,000 120,000 200,000 999,999+ 10,000 20,000 50,000 80,000 120,000 200,000 999,999+ 10,000 20,000 50,000 80,000 120,000 200,000 999,999+ 10,000 20,000 Price 39.00 38.21 37.75 35.32 34.81 34.14 32.72 71.98 65.59 61.73 60.54 58.83 58.01 56.60 68.07 62.03 58.37 57.25 55.63 54.93 53.53 62.24 56.71 53.37 52.35 50.87 50.16 48.94 86.56 78.88 74.23 72.81 70.75 69.77 68.07 82.30 75.00 70.58 69.22 67.27 66.42 64.72 56.98 51.92 48.87 47.92 46.57 45.93 44.81 53.42 48.68 45.82 44.93 43.67 43.06 42.01 48.83 44.50 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH Class ME18 ME18 ME18 ME18 ME18 ME18 ME18 ME18 ME18 ME18 ME18 ME18 ME20 ME20 ME20 ME20 ME20 ME20 ME20 ME20 ME20 ME20 ME20 ME20 ME20 ME20 ME24 ME24 ME24 ME24 ME24 ME24 ME24 ME24 ME24 ME24 ME24 ME24 ME24 ME24 ME26 ME26 ME26 ME26 ME26 ME26 ME26 ME26 ME26 ME26 ME26 ME26 ME28 ME28 ME28 ME28 ME28 ME28 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 504 576 648 720 792 864 936 1,008 1,080 1,152 1,224 999,999+ 560 640 720 800 880 960 1,040 1,120 1,200 1,280 1,360 1,440 1,520 999,999+ 672 768 864 960 1,056 1,152 1,248 1,344 1,440 1,536 1,632 1,728 1,824 999,999+ 784 896 1,008 1,120 1,232 1,344 1,456 1,568 1,680 1,792 2,016 999,999+ 784 896 1,008 1,120 1,232 65 1,344 Price 52.51 50.86 49.47 48.29 47.26 46.35 44.80 44.14 43.52 42.96 42.44 42.44 76.74 72.38 68.90 66.04 63.62 61.54 59.73 58.12 56.69 55.40 54.23 53.15 52.17 52.17 71.69 67.05 63.40 60.42 57.91 55.77 53.90 52.26 50.81 49.50 48.31 47.24 46.25 46.25 67.05 63.40 60.42 57.91 53.90 52.26 50.81 49.50 48.31 47.24 46.25 46.25 67.66 62.85 59.08 56.02 53.46 51.29 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class MSPS MSPS MSPS MSPS MSPS PAD-A PAD-F PAD-P PBAC PBAC PBAC PBAC PBAC PBAC PBAC PBAF PBAF PBAF PBAF PBAF PBAF PBAF PBAS PBAS PBAS PBAS PBAS PBAS PBAS PBEC PBEC PBEC PBEC PBEC PBEC PBEC PBEF PBEF PBEF PBEF PBEF PBEF PBEF PBGC PBGC PBGC PBGC PBGC PBGC PBGC PBGF PBGF PBGF PBGF PBGF PBGF PBGF PBGS Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 50,000 80,000 120,000 200,000 999,999+ 999,999+ 999,999+ 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 Price 41.88 41.07 39.91 39.36 38.40 10,855.35 7,766.55 4,633.20 139.92 133.11 130.06 128.67 127.55 125.75 124.64 136.43 129.79 126.81 125.46 124.38 122.61 121.53 124.14 118.10 115.39 114.16 113.17 111.57 110.58 264.83 251.95 246.16 243.53 241.43 238.01 235.90 259.44 246.81 241.15 238.57 236.51 233.16 231.10 192.70 183.33 179.12 177.20 175.67 173.18 171.65 188.76 179.58 175.45 173.58 172.08 169.64 168.14 163.99 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH Class ME28 ME28 ME28 ME28 ME28 ME28 ME28 ME30 ME30 ME30 ME30 ME30 ME30 ME30 ME30 ME30 ME30 ME30 ME30 ME30 ME32 ME32 ME32 ME32 ME32 ME32 ME32 ME32 ME32 ME32 ME32 ME32 ME32 ME36 ME36 ME36 ME36 ME36 ME36 ME36 ME36 ME36 ME36 ME36 ME36 ME42 ME42 ME42 ME42 ME42 ME42 ME42 ME42 ME42 ME42 ME42 ME42 MG12 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 1,456 1,568 1,680 1,792 1,904 2,016 999,999+ 840 960 1,080 1,200 1,320 1,440 1,560 1,680 1,800 1,920 2,040 2,160 999,999+ 896 1,024 1,152 1,280 1,408 1,536 1,664 1,792 1,920 2,048 2,176 2,304 999,999+ 896 1,008 1,120 1,232 1,344 1,568 1,680 1,792 1,904 2,016 2,128 999,999+ 896 1,008 1,120 1,232 1,456 1,568 1,680 1,792 1,904 2,016 2,128 999,999+ 66 336 Price 49.41 47.77 46.31 45.01 43.83 42.76 41.78 64.96 60.31 56.66 53.71 51.24 49.15 47.34 45.75 44.35 43.10 41.96 40.93 39.99 62.25 57.76 54.25 51.39 49.02 47.00 45.26 43.73 42.38 41.18 40.09 39.10 38.21 62.25 57.76 54.25 51.39 49.02 47.00 45.26 43.73 42.38 41.18 40.09 38.21 62.25 57.76 54.25 51.39 49.02 47.00 45.26 43.73 42.38 41.18 40.09 38.21 52.60 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class PBGS PBGS PBGS PBGS PBGS PBGS PBPC PBPC PBPC PBPC PBPC PBPC PBPC PBPF PBPF PBPF PBPF PBPF PBPF PBPF PBPS PBPS PBPS PBPS PBPS PBPS PBPS PCAC PCAC PCAC PCAC PCAC PCAC PCAC PCAF PCAF PCAF PCAF PCAF PCAF PCAF PCAS PCAS PCAS PCAS PCAS PCAS PCAS PCEC PCEC PCEC PCEC PCEC PCEC PCEC PCEF PCEF PCEF Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 Price 156.01 152.43 150.80 149.50 147.38 146.08 104.53 99.44 97.16 96.12 95.29 93.94 93.11 103.06 98.04 95.79 94.77 93.95 92.62 91.80 94.87 90.25 88.18 87.24 86.48 85.26 84.51 118.65 112.88 110.28 109.11 108.16 107.22 105.69 117.63 111.91 109.34 108.17 107.23 106.30 104.78 107.85 102.61 100.25 99.18 98.32 97.47 96.07 207.85 197.74 193.20 191.14 189.48 187.83 185.15 198.49 188.83 184.50 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH Class MG12 MG12 MG12 MG12 MG12 MG12 MG12 MG12 MG12 MG12 MG12 MG12 MG14 MG14 MG14 MG14 MG14 MG14 MG14 MG14 MG14 MG14 MG14 MG14 MG14 MG16 MG16 MG16 MG16 MG16 MG16 MG16 MG16 MG16 MG16 MG16 MG16 MG16 MG16 MG18 MG18 MG18 MG18 MG18 MG18 MG18 MG18 MG18 MG18 MG18 MG18 MG20 MG20 MG20 MG20 MG20 MG20 MG20 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 384 432 480 528 576 624 672 720 768 816 864 999,999+ 392 448 504 560 616 672 728 784 840 952 1,008 1,064 999,999+ 448 512 576 640 704 768 832 896 960 1,024 1,088 1,152 1,216 999,999+ 504 576 648 720 792 864 936 1,008 1,080 1,152 1,224 999,999+ 560 640 720 800 880 960 67 1,040 Price 50.66 49.06 47.74 46.60 45.60 44.72 43.93 43.22 42.58 41.99 41.44 40.94 47.88 46.20 44.83 43.67 42.69 41.83 41.07 40.39 39.77 38.70 38.22 37.79 37.79 45.44 43.75 42.38 41.22 40.24 39.38 38.62 37.95 37.33 36.78 36.27 35.80 35.36 35.36 45.44 42.38 41.22 40.24 39.38 38.62 37.95 37.33 36.27 35.80 35.36 35.36 63.95 60.31 57.42 55.03 53.02 51.29 49.77 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class PCEF PCEF PCEF PCEF PCGC PCGC PCGC PCGC PCGC PCGC PCGC PCGF PCGF PCGF PCGF PCGF PCGF PCGF PCPC PCPC PCPC PCPC PCPC PCPC PCPC PCPF PCPF PCPF PCPF PCPF PCPF PCPF PCPS PCPS PCPS PCPS PCPS PCPS PCPS PDAC PDAC PDEC PDEC PDGC PDGC PHAC PHAC PHAF PHAF PHAS PHAS PHEC PHEC PHGC PHGC PHGF PHGF PHGS Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 999,999+ 50,000 100,000 50,000 999,999+ 50,000 999,999+ 1,000,000 999,999+ 20,000 999,999+ 20,000 999,999+ 1,000,000 999,999+ 1,000,000 999,999+ 20,000 999,999+ 20,000 Price 182.53 180.95 179.37 176.81 157.24 149.59 146.15 144.59 143.34 142.09 140.06 156.21 148.60 145.19 143.64 142.40 141.16 139.14 91.01 86.59 84.60 83.69 82.97 82.25 81.07 90.02 85.64 83.68 82.78 82.07 81.35 80.19 82.76 78.73 76.93 76.10 75.45 74.79 73.72 128.09 127.07 192.32 190.78 156.68 155.42 153.87 153.87 151.95 151.95 140.77 140.77 273.33 273.33 204.67 204.67 201.26 201.26 186.85 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH Class MG20 MG20 MG20 MG20 MG20 MG20 MG20 MG24 MG24 MG24 MG24 MG24 MG24 MG24 MG24 MG24 MG24 MG24 MG24 MG24 MG24 MG26 MG26 MG26 MG26 MG26 MG26 MG26 MG26 MG26 MG26 MG26 MG26 MG28 MG28 MG28 MG28 MG28 MG28 MG28 MG28 MG28 MG28 MG28 MG28 MG28 MG28 MG30 MG30 MG30 MG30 MG30 MG30 MG30 MG30 MG30 MG30 MG30 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 1,120 1,200 1,280 1,360 1,440 1,520 999,999+ 672 768 864 960 1,056 1,152 1,248 1,344 1,440 1,536 1,632 1,728 1,824 999,999+ 784 896 1,008 1,120 1,232 1,344 1,456 1,568 1,680 1,792 2,016 999,999+ 784 896 1,008 1,120 1,232 1,344 1,456 1,568 1,680 1,792 1,904 2,016 2,128 999,999+ 784 896 1,008 1,120 1,232 1,344 1,456 1,568 1,680 1,792 68 1,904 Price 48.44 47.24 46.17 45.19 44.29 43.47 43.47 59.74 55.88 52.83 50.35 48.26 46.47 44.91 43.55 42.34 41.25 40.26 39.36 38.54 38.54 55.88 52.83 50.35 46.47 44.91 43.55 42.34 41.25 40.26 39.36 36.54 36.54 56.38 52.37 49.23 46.68 44.55 42.75 41.18 39.81 38.59 37.51 36.52 35.63 34.82 34.82 56.38 52.37 49.23 46.68 44.55 42.75 41.18 39.81 38.59 37.51 36.52 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class PHGS PHPC PHPC PHPF PHPF PHPS PHPS PMAC PMAC PMAC PMAC PMAC PMAC PMAC PMAC PMAF PMAF PMAF PMAF PMAF PMAF PMAF PMAF PMAS PMAS PMAS PMAS PMAS PMAS PMAS PMAS PMEC PMEC PMEC PMEC PMEC PMEC PMEC PMEC PMEF PMEF PMEF PMEF PMEF PMEF PMEF PMEF PMGC PMGC PMGC PMGC PMGC PMGC PMGC PMGC PMGF PMGF PMGF Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 999,999+ 50,000 999,999+ 20,000 999,999+ 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 20,000 999,999+ 2,000 4,000 6,000 Price 186.85 114.57 114.57 114.73 114.73 105.55 105.55 116.94 111.25 108.70 107.54 106.61 105.10 104.17 104.17 115.65 110.02 107.49 106.35 105.43 103.93 103.01 103.01 100.60 95.70 93.50 92.50 91.71 90.41 89.61 89.61 203.14 193.25 188.82 186.80 185.18 182.56 180.95 180.95 192.25 182.90 178.70 176.79 175.26 172.78 171.25 171.25 154.24 146.73 143.37 141.83 140.61 138.62 137.39 137.39 152.51 145.09 141.76 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH Class MG30 MG30 MG30 MG32 MG32 MG32 MG32 MG32 MG32 MG32 MG32 MG32 MG32 MG32 MG32 MG32 MG32 MG36 MG36 MG36 MG36 MG36 MG36 MG36 MG36 MG36 MG36 MG36 MG36 MG42 MG42 MG42 MG42 MG42 MG42 MG42 MG42 MG42 MG42 MG42 MG42 MP08 MP08 MP08 MP08 MP08 MP08 MP08 MP08 MP08 MP08 MP08 MP08 MP08 MP08 MP08 MP08 MP10 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 2,016 2,128 999,999+ 896 1,024 1,152 1,280 1,408 1,536 1,664 1,792 1,920 2,048 2,176 2,304 2,432 999,999+ 1,008 1,152 1,296 1,440 1,584 1,728 1,872 2,016 2,160 2,304 2,448 999,999+ 1,008 1,152 1,296 1,440 1,584 1,728 1,872 2,016 2,160 2,304 2,448 999,999+ 160 192 224 256 288 320 352 384 416 448 480 512 544 576 608 999,999+ 69 200 Price 35.63 34.82 34.82 51.88 48.14 45.21 42.83 40.85 39.17 37.72 36.44 35.32 34.32 33.41 32.59 31.84 31.84 48.14 45.21 42.83 40.85 39.17 37.72 36.44 34.32 33.41 32.59 31.84 31.84 48.14 45.21 42.83 40.85 39.17 37.72 36.44 34.32 33.41 32.59 31.84 31.84 34.65 33.71 32.93 32.28 31.71 31.21 30.76 30.37 30.00 29.67 29.37 29.09 28.82 28.58 28.35 28.35 29.56 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class PMGF PMGF PMGF PMGF PMGF PMGS PMGS PMGS PMGS PMGS PMGS PMGS PMGS PMPC PMPC PMPC PMPC PMPC PMPC PMPC PMPC PMPF PMPF PMPF PMPF PMPF PMPF PMPF PMPF PMPS PMPS PMPS PMPS PMPS PMPS PMPS PMPS POAC POAC POAC POAC POAC POAC POAC POAC POAC POAF POAF POAF POAF POAF POAF POAF POAF POAF POAS POAS POAS Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 8,000 10,000 20,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 20,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 Price 140.25 139.03 137.07 135.85 135.85 137.50 130.81 127.81 126.44 125.35 123.58 122.48 122.48 89.06 84.73 82.78 81.90 81.19 80.04 79.33 79.33 88.11 83.83 81.90 81.02 80.33 79.19 78.49 78.49 76.78 73.04 71.36 70.60 69.99 69.00 68.39 68.39 92.85 88.33 86.30 85.38 84.64 83.45 82.71 80.49 79.85 91.03 86.60 84.61 83.71 82.98 81.81 81.09 78.92 78.28 79.44 75.57 73.84 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH Class MP10 MP10 MP10 MP10 MP10 MP10 MP10 MP10 MP10 MP10 MP10 MP10 MP10 MP10 MP10 MP12 MP12 MP12 MP12 MP12 MP12 MP12 MP12 MP12 MP12 MP12 MP12 MP12 MP12 MP12 MP12 MP14 MP14 MP14 MP14 MP14 MP14 MP14 MP14 MP14 MP14 MP14 MP14 MP14 MP14 MP14 MP14 MP16 MP16 MP16 MP16 MP16 MP16 MP16 MP16 MP16 MP16 MP16 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 240 280 320 360 400 440 480 520 560 600 640 680 720 760 999,999+ 240 288 336 384 432 480 528 576 624 672 720 768 816 864 912 999,999+ 280 336 392 448 504 560 616 672 728 784 840 896 952 1,008 1,064 999,999+ 448 512 576 640 704 768 832 896 960 1,024 70 1,088 Price 28.51 27.65 26.93 26.31 25.77 25.29 24.86 24.47 24.12 23.80 23.50 23.22 22.97 22.72 22.72 22.91 22.15 21.53 21.01 20.56 20.17 19.82 19.51 19.23 18.97 18.74 18.52 18.32 18.13 17.95 17.95 27.84 26.76 25.89 25.16 24.53 23.97 23.49 23.06 22.67 22.32 21.99 21.69 21.41 21.15 20.91 20.91 24.46 23.72 23.08 22.53 22.04 21.61 21.22 20.86 20.54 20.24 19.97 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class POAS POAS POAS POAS POAS POAS POEC POEC POEC POEC POEC POEC POEC POEC POEC POEF POEF POEF POEF POEF POEF POEF POEF POEF POGC POGC POGC POGC POGC POGC POGC POGC POGC POGF POGF POGF POGF POGF POGF POGF POGF POGF POGS POGS POGS POGS POGS POGS POGS POGS POGS POPC POPC POPC POPC POPC POPC POPC Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 Price 73.05 72.42 71.39 70.76 68.87 68.32 187.27 178.16 174.07 172.21 170.72 168.30 166.82 162.35 161.05 184.57 175.59 171.56 169.72 168.26 165.87 164.41 160.01 158.73 130.90 124.53 121.67 120.37 119.33 117.64 116.60 113.48 112.57 128.63 122.37 119.56 118.28 117.26 115.60 114.58 111.51 110.62 115.72 110.09 107.56 106.41 105.49 104.00 103.08 100.32 99.52 62.62 59.58 58.21 57.59 57.09 56.28 55.78 C-Comm R-Res R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH MH PATA PATA PATA PATA PATE PATE PATE PATE PATE POOL POOL POOL POOL POOL POOL POOL POOL POOL Class MP16 MP16 MP20 MP20 MP20 MP20 MP20 MP20 MP20 MP20 MP20 MP20 MP20 MP20 MP24 MP24 MP24 MP24 MP24 MP24 MP24 MP24 MP24 MP24 MP24 MP24 MP24 MP28 MP28 MP28 MP28 MP28 MP28 MP28 MP28 MP28 MP28 MP28 MP28 MP28 A A A A E E E E E A1 A2 A3 E1 E2 E3 FLV P1 PNV Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 1,152 999,999+ 480 560 640 720 800 880 960 1,040 1,120 1,200 1,280 999,999+ 576 672 768 864 960 1,056 1,152 1,248 1,344 1,440 1,536 1,632 999,999+ 672 784 896 1,008 1,120 1,232 1,344 1,456 1,568 1,680 1,792 1,904 999,999+ 25 50 100 999,999+ 25 50 100 300 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 71 999,999+ Price 19.71 19.47 33.53 31.84 30.45 29.28 28.28 27.39 26.62 25.93 25.30 24.73 24.21 22.89 31.18 29.40 27.96 26.75 25.71 24.81 24.02 23.32 22.69 22.12 21.59 21.12 20.27 29.31 27.50 26.02 24.79 23.74 22.83 22.04 21.34 20.71 20.14 19.63 19.16 18.32 8.50 7.50 6.50 5.50 12.50 11.50 10.50 9.50 9.50 10,000.00 12,500.00 15,000.00 20,000.00 25,000.00 30,000.00 0.00 3,000.00 10.00 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class POPC POPC POPF POPF POPF POPF POPF POPF POPF POPF POPF POPS POPS POPS POPS POPS POPS POPS POPS POPS QAAC QAAC QAAC QAAC QAAC QAAC QAAF QAAF QAAF QAAF QAAF QAAF QAEC QAEC QAEC QAEC QAEC QAEC QAEF QAEF QAEF QAEF QAEF QAEF QAGC QAGC QAGC QAGC QAGC QAGC QAGF QAGF QAGF QAGF QAGF QAGF QAPC QAPC Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 2,000 4,000 6,000 8,000 10,000 20,000 50,000 100,000 999,999+ 5,000 10,000 20,000 40,000 100,000 999,999+ 5,000 10,000 20,000 40,000 100,000 999,999+ 5,000 10,000 20,000 40,000 100,000 999,999+ 5,000 10,000 20,000 40,000 100,000 999,999+ 5,000 10,000 20,000 40,000 100,000 999,999+ 5,000 10,000 20,000 40,000 100,000 999,999+ 5,000 10,000 Price 54.29 53.85 61.05 58.08 56.75 56.14 55.66 54.87 54.38 52.93 52.50 53.84 51.22 50.04 49.51 49.08 48.39 47.96 46.67 46.30 66.60 63.68 63.36 62.35 61.08 58.80 64.83 61.99 61.68 60.69 59.46 57.23 121.34 116.02 115.45 113.60 111.28 107.12 119.96 114.71 114.13 112.31 110.02 105.91 90.08 86.14 85.71 84.34 82.62 79.53 88.41 84.54 84.12 82.77 81.09 78.05 57.86 55.33 C-Comm R-Res R R R R R R R R R R R R R Type SHED SHED SHED SLAB STGA STGE STGP STORM TCC TCH TCLC TCLH WINDSOLAR Class SHDA SHDE SHDP SLAB STGA STGE STGP STORM TCC TCH TCLC TCLH * Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 2,500 999,999+ 999,999+ 999,999+ 999,999+ 1 72 Price 2.50 3.50 1.50 1.50 5.00 7.50 3.50 3,000.00 20,000.00 12,000.00 26,500.00 18,500.00 5,000.00 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class QAPC QAPC QAPC QAPC QAPF QAPF QAPF QAPF QAPF QAPF QFAC QFAC QFAC QFAC QFAC QFAF QFAF QFAF QFAF QFAF QFAS QFAS QFAS QFAS QFAS QFEC QFEC QFEC QFEC QFEC QFEF QFEF QFEF QFEF QFEF QFPC QFPC QFPC QFPC QFPC QFPF QFPF QFPF QFPF QFPF QFPS QFPS QFPS QFPS QFPS QMAC QMAC QMAC QMAC QMAF QMAF QMAF QMAF Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 20,000 40,000 100,000 999,999+ 5,000 10,000 20,000 40,000 100,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 2,000 4,000 10,000 20,000 999,999+ 10,000 20,000 40,000 999,999+ 10,000 20,000 40,000 999,999+ Price 55.05 54.17 53.07 51.08 56.12 53.66 53.39 52.54 51.47 49.54 105.18 96.81 92.85 86.04 83.19 100.07 92.10 88.34 81.86 79.15 89.27 82.16 78.80 73.02 70.60 192.00 176.71 169.49 157.06 151.85 187.50 172.57 165.52 153.38 148.29 76.11 70.05 67.19 62.26 60.19 71.39 65.70 63.02 58.40 56.46 63.09 58.07 55.70 51.61 49.90 75.98 74.34 70.98 69.19 75.40 73.77 70.44 68.66 C-Comm R-Res Type Class Year Range Max 73 Price 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class QMEC QMEC QMEC QMEC QMEF QMEF QMEF QMEF QMGC QMGC QMGC QMGC QMGF QMGF QMGF QMGF QMPC QMPC QMPC QMPC QMPF QMPF QMPF QMPF SBAC SBAC SBAC SBAF SBAF SBAF SBAS SBAS SBAS SBGS SBGS SBGS SBPC SBPC SBPC SBPF SBPF SBPF SBPS SBPS SBPS SDAC SDGC SGAC SGAC SGAC SGAC SGAC SGAF SGAF SGAF SGAF SGAF SGAS Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 10,000 20,000 40,000 999,999+ 10,000 20,000 40,000 999,999+ 10,000 20,000 40,000 999,999+ 10,000 20,000 40,000 999,999+ 10,000 20,000 40,000 999,999+ 10,000 20,000 40,000 999,999+ 100 200 999,999+ 100 200 999,999+ 100 200 999,999+ 100 200 999,999+ 100 200 999,999+ 100 200 999,999+ 100 200 999,999+ 999,999+ 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 Price 140.54 137.51 131.29 127.98 140.39 137.36 131.15 127.84 104.47 102.21 97.60 95.13 104.05 101.80 97.20 94.75 66.30 64.86 61.93 60.37 65.70 64.28 61.38 59.83 169.65 133.18 133.18 170.63 133.94 133.94 168.68 132.41 132.41 302.75 251.59 251.59 108.75 80.91 80.91 109.38 81.38 81.38 108.13 80.45 80.45 78.47 94.43 22.40 20.75 19.14 17.94 16.72 17.22 15.95 14.71 13.79 12.85 16.37 C-Comm R-Res Type Class Year Range Max 74 Price 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM Class SGAS SGAS SGAS SGAS SGGC SGGC SGGC SGGC SGGC SGGF SGGF SGGF SGGF SGGF SGGS SGGS SGGS SGGS SGGS SGPF SGPF SGPF SGPF SGPF SGPS SGPS SGPS SGPS SGPS SMAC SMAC SMAC SMAF SMAF SMAF SMAS SMAS SMAS SMEC SMEC SMEC SMEF SMEF SMEF SMGC SMGC SMGC SMGF SMGF SMGF SMPC SMPC SMPC SMPF SMPF SMPF SMPS SMPS Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 5,000 10,000 20,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 Price 15.16 13.99 13.11 12.22 31.22 28.92 26.68 25.00 23.30 25.68 23.79 21.94 20.56 19.16 24.06 22.29 20.56 19.27 17.96 12.18 11.29 10.41 9.76 9.09 11.80 10.93 10.08 9.45 8.80 77.92 69.39 67.83 75.12 66.89 65.39 70.78 63.03 61.61 130.78 116.46 113.84 127.83 113.84 111.28 100.81 89.77 87.76 97.86 87.15 85.19 61.62 54.88 53.65 59.05 52.59 51.41 56.06 49.92 C-Comm R-Res Type Class Year Range Max 75 Price 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C Type COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM COMM CONC CONC CONC CONC CONC CONC CONC CONC CONC CONC CP FENCE FENCE FENCE FENCE FENCE FENCE FENCE FENCE FENCE Class SMPS SSAC SSAC SSAC SSAF SSAF SSAF SSAS SSAS SSAS SSGC SSGC SSGC SSGF SSGF SSGF SSPC SSPC SSPC SSPF SSPF SSPF SSPS SSPS SSPS SWAC SWAF SWAS SWEC SWGC SWGF SWGS SWPC SWPF SWPS WATERTNK-L WATERTNK-S WATERTOWER IMPROVED IMPROVED IMPROVED IMPROVED IMPROVED UNIMPROVED UNIMPROVED UNIMPROVED UNIMPROVED UNIMPROVED * 12FT 12FT 12FT 12FT 6FT 6FT 6FT 6FT 8FT Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 2,000 4,000 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 50,000 100,000 150,000 200,000 999,999+ 50,000 100,000 150,000 200,000 999,999+ 999,999+ 1,000 3,000 6,000 999,999+ 1,000 3,000 6,000 999,999+ 1,000 Price 48.80 73.76 70.56 60.53 69.92 66.89 57.39 65.73 62.88 53.95 91.76 87.78 75.31 87.04 83.26 71.43 59.36 56.79 48.72 50.98 48.77 41.84 52.65 50.37 43.21 60.47 56.84 55.48 97.79 78.07 74.03 73.89 48.08 44.88 42.82 75,000.00 10,000.00 500,000.00 5.61 5.24 4.77 3.89 3.89 4.16 3.95 3.54 2.91 2.91 2.50 18.00 15.00 12.00 12.00 9.00 5.00 3.00 3.00 12.00 C-Comm R-Res Type Class Year Range Max 76 Price 2016 Improvement Cost Schedules C-Comm R-Res C C C C C C C C C Type FENCE FENCE FENCE POOL POOL SLAB STGA STGE STGP Class 8FT 8FT 8FT A1 E2 SLAB STGA STGE STGP Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 Range Max 3,000 6,000 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ 999,999+ Price 10.00 8.00 8.00 7,500.00 20,000.00 1.50 5.00 7.50 3.50 C-Comm R-Res Type Class Year Range Max 77 Price 2016 Land Cost Schedules Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code BA DCA DCE DCP IP IPE IPP NP NPE NPP NS O OC OCE OCP W WBA WDCA WDCE WDCP WIP WIPE WIPP WNP WNPE WNPP WNS WO WOC SF0005 SF0010 SF0015 SF0020 SF0025 SF0030 SF0035 SF0040 SF0045 SF0050 SF0055 SF0060 SF0065 SF0070 SF0075 SF0080 SF0085 SF0090 SF0095 Description $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Ag Acre $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft Price 34.41 455.30 489.45 364.24 127.00 127.00 127.00 102.00 102.00 102.00 1,600.00 2,216.36 750.00 750.00 750.00 30.00 34.41 455.30 489.45 364.24 127.00 127.00 127.00 102.00 102.00 102.00 1,600.00 2,216.36 750.00 0.05 0.10 0.15 0.20 0.25 0.30 0.35 0.40 0.45 0.50 0.55 0.60 0.65 0.70 0.75 0.80 0.85 0.90 0.95 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code FV03A FV03B FV03C FV03D FV04A FV04B FV04C FV04D FV05A FV05B FV05C FV05D FV06A FV06B FV06C FV06D FV07A FV07B FV07C FV07D FV08A FV08B FV08C FV08D FV09A FV09B FV09C FV09D FV10A FV10B FV10C FV10D FV11A FV11B FV11C FV11D FV12A FV12B FV12C FV12D FV13A FV13B FV13C FV13D FV14A FV14B FV14C FV14D Description S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot Price 3,000.00 3,250.00 3,500.00 3,750.00 4,000.00 4,250.00 4,500.00 4,750.00 5,000.00 5,250.00 5,500.00 5,750.00 6,000.00 6,250.00 6,500.00 6,750.00 7,000.00 7,250.00 7,500.00 7,750.00 8,000.00 8,250.00 8,500.00 8,750.00 9,000.00 9,250.00 9,500.00 9,750.00 10,000.00 10,250.00 10,500.00 10,750.00 11,000.00 11,250.00 11,500.00 11,750.00 12,000.00 12,250.00 12,500.00 12,750.00 13,000.00 13,250.00 13,500.00 13,750.00 14,000.00 14,250.00 14,500.00 7814,750.00 2016 Land Cost Schedules Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code SF0100 SF0105 SF0110 SF0115 SF0120 SF0125 SF0130 SF0135 SF0140 SF0145 SF0150 SF0155 SF0160 SF0165 SF0170 SF0175 SF0180 SF0185 SF0190 SF0195 SF0200 SF0205 SF0210 SF0215 SF0220 SF0225 SF0230 SF0235 SF0240 SF0245 SF0250 SF0255 SF0260 SF0265 SF0270 SF0275 SF0280 SF0285 SF0290 SF0295 SF0300 SF0305 SF0310 SF0315 SF0320 SF0325 SF0330 SF0335 Description $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft Price 1.00 1.05 1.10 1.15 1.20 1.25 1.30 1.35 1.40 1.45 1.50 1.55 1.60 1.65 1.70 1.75 1.80 1.85 1.90 1.95 2.00 2.05 2.10 2.15 2.20 2.25 2.30 2.35 2.40 2.45 2.50 2.55 2.60 2.65 2.70 2.75 2.80 2.85 2.90 2.95 3.00 3.05 3.10 3.15 3.20 3.25 3.30 3.35 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code FV15A FV15B FV15C FV15D FV16A FV16B FV16C FV16D FV17A FV17B FV17C FV17D FV18A FV18B FV18C FV18D FV19A FV19B FV19C FV19D FV20A FV20B FV20C FV20D FV21A FV21B FV21C FV21D FV22A FV22B FV22C FV22D FV23A FV23B FV23C FV23D FV24A FV24B FV24C FV24D FV25A FV25B FV25C FV25D FV26A FV26B FV26C FV26D Description S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot Price 15,000.00 15,250.00 15,500.00 15,750.00 16,000.00 16,250.00 16,500.00 16,750.00 17,000.00 17,250.00 17,500.00 17,750.00 18,000.00 18,250.00 18,500.00 18,750.00 19,000.00 19,250.00 19,500.00 19,750.00 20,000.00 20,250.00 20,500.00 20,750.00 21,000.00 21,250.00 21,500.00 21,750.00 22,000.00 22,250.00 22,500.00 22,750.00 23,000.00 23,250.00 23,500.00 23,750.00 24,000.00 24,250.00 24,500.00 24,750.00 25,000.00 25,250.00 25,500.00 25,750.00 26,000.00 26,250.00 26,500.00 7926,750.00 2016 Land Cost Schedules Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code SF0340 SF0345 SF0350 SF0355 SF0360 SF0365 SF0370 SF0375 SF0380 SF0385 SF0390 SF0395 SF0400 SF0405 SF0410 SF0415 SF0420 SF0425 SF0430 SF0435 SF0440 SF0445 SF0450 SF0455 SF0460 SF0465 SF0470 SF0475 SF0480 SF0485 SF0490 SF0495 SF0500 SF0505 SF0510 SF0515 SF0520 SF0525 SF0530 SF0535 SF0540 SF0545 SF0550 SF0555 SF0560 SF0565 SF0570 SF0575 Description $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft Price 3.40 3.45 3.50 3.55 3.60 3.65 3.70 3.75 3.80 3.85 3.90 3.95 4.00 4.05 4.10 4.15 4.20 4.25 4.30 4.35 4.40 4.45 4.50 4.55 4.60 4.65 4.70 4.75 4.80 4.85 4.90 4.95 5.00 5.05 5.10 5.15 5.20 5.25 5.30 5.35 5.40 5.45 5.50 5.55 5.60 5.65 5.70 5.75 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code FV27A FV27B FV27C FV27D FV28A FV28B FV28C FV28D FV29A FV29B FV29C FV29D FV30A FV30B FV30C FV30D FV31A FV31B FV31C FV31D FV32A FV32B FV32C FV32D FV33A FV33B FV33C FV33D FV34A FV34B FV34C FV34D FV35A FV35B FV35C FV35D FV36A FV36B FV36C FV36 FV36D FV37A FV37B FV37C FV37D FV38A FV38B FV38C Description S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot Price 27,000.00 27,250.00 27,500.00 27,750.00 28,000.00 28,250.00 28,500.00 28,750.00 29,000.00 29,250.00 29,500.00 29,750.00 30,000.00 30,250.00 30,500.00 30,750.00 31,000.00 31,250.00 31,500.00 31,750.00 32,000.00 32,250.00 32,500.00 32,750.00 33,000.00 33,250.00 33,500.00 33,750.00 34,000.00 34,250.00 34,500.00 34,750.00 35,000.00 35,250.00 35,500.00 35,750.00 36,000.00 36,250.00 36,500.00 36,750.00 36,750.00 37,000.00 37,250.00 37,500.00 37,750.00 38,000.00 38,250.00 8038,500.00 2016 Land Cost Schedules Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code SF0580 SF0585 SF0590 SF0595 SF0600 SF0605 SF0610 SF0615 SF0620 SF0625 SF0630 SF0635 SF0640 SF0645 SF0650 SF0655 SF0660 SF0665 SF0670 SF0675 SF0680 SF0685 SF0690 SF0695 SF0700 SF0705 SF0710 SF0715 SF0720 SF0725 SF0730 SF0735 SF0740 SF0745 SF0750 SF0755 SF0760 SF0765 SF0770 SF0775 SF0780 SF0785 SF0790 SF0795 SF0800 SF0805 SF0810 SF0815 Description $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft Price 5.80 5.85 5.90 5.95 6.00 6.05 6.10 6.15 6.20 6.25 6.30 6.35 6.40 6.45 6.50 6.55 6.60 6.65 6.70 6.75 6.80 6.85 6.90 6.95 7.00 7.05 7.10 7.15 7.20 7.25 7.30 7.35 7.40 7.45 7.50 7.55 7.60 7.65 7.70 7.75 7.80 7.85 7.90 7.95 8.00 8.05 8.10 8.15 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code FV38D FV39A FV39B FV39C FV39D FV40A FV40B FV40C FV40D FV41A FV41B FV41C FV41D FV42A FV42B FV42C FV42D FV43A FV43B FV43C FV43D FV44A FV44B FV44C FV44D FV45A FV45B FV45C FV45D FV46A FV46B FV46C FV46D FV47A FV47B FV47C FV47D FV48A FV48B FV48C FV48D FV49A FV49B FV49C FV49D FV50A FV50B FV50C Description S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot Price 38,750.00 39,000.00 39,250.00 39,500.00 39,750.00 40,000.00 40,250.00 40,500.00 40,750.00 41,000.00 41,250.00 41,500.00 41,750.00 42,000.00 42,250.00 42,500.00 42,750.00 43,000.00 43,250.00 43,500.00 43,750.00 44,000.00 44,250.00 44,500.00 44,750.00 45,000.00 45,250.00 45,500.00 45,750.00 46,000.00 46,250.00 46,500.00 46,750.00 47,000.00 47,250.00 47,500.00 47,750.00 48,000.00 48,250.00 48,500.00 48,750.00 49,000.00 49,250.00 49,500.00 49,750.00 50,000.00 50,250.00 8150,500.00 2016 Land Cost Schedules Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code SF0820 SF0825 SF0830 SF0835 SF0840 SF0845 SF0850 SF0855 SF0860 SF0865 SF0870 SF0875 SF0880 SF0885 SF0890 SF0895 SF0900 SF0905 SF0910 SF0915 SF0920 SF0925 SF0930 SF0935 SF0940 SF0945 SF0950 SF0955 SF0960 SF0965 SF0970 SF0975 SF0980 SF0985 SF0990 SF0995 SF1000 SF1005 SF1010 SF1015 SF1020 SF1025 SF1030 SF1035 SF1040 SF1045 SF1050 SF1055 Description $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft Price 8.20 8.25 8.30 8.35 8.40 8.45 8.50 8.55 8.60 8.65 8.70 8.75 8.80 8.85 8.90 8.95 9.00 9.05 9.10 9.15 9.20 9.25 9.30 9.35 9.40 9.45 9.50 9.55 9.60 9.65 9.70 9.75 9.80 9.85 9.90 9.95 10.00 10.05 10.10 10.15 10.20 10.25 10.30 10.35 10.40 10.45 10.50 10.55 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code FV50D FV51A FV51B FV51C FV51D FV52A FV52B FV52C FV52D FV53A FV53B FV53C FV53D FV54A FV54B FV54C FV54D FV55A FV55B FV55C FV55D FV56A FV56B FV56C FV56D FV57A FV57B FV57C FV57D FV58A FV58B FV58C FV58D FV59A FV59B FV59C FV59D FV60A FV60B FV60C FV61A FV61C FV62A FV62B FV62C FV62D FV63A FV63C Description S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot Price 50,750.00 51,000.00 51,250.00 51,500.00 51,750.00 52,000.00 52,250.00 52,500.00 52,750.00 53,000.00 53,250.00 53,500.00 53,750.00 54,000.00 54,250.00 54,500.00 54,750.00 55,000.00 55,250.00 55,500.00 55,750.00 56,000.00 56,250.00 56,500.00 56,750.00 57,000.00 57,250.00 57,500.00 57,750.00 58,000.00 58,250.00 58,500.00 58,750.00 59,000.00 59,250.00 59,500.00 59,750.00 60,000.00 60,250.00 60,500.00 61,000.00 61,500.00 62,000.00 62,500.00 62,500.00 62,750.00 63,000.00 8263,500.00 2016 Land Cost Schedules Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code SF1060 SF1065 SF1070 SF1075 SF1080 SF1085 SF1090 SF1095 SF1100 SF1105 SF1110 SF1115 SF1120 SF1125 SF1130 SF1135 SF1140 SF1145 SF1150 SF1155 SF1160 SF1165 SF1170 SF1175 SF1180 SF1185 SF1190 SF1195 SF1200 SF1225 SF1250 SF1275 SF1300 SF1325 SF1350 SF1375 SF1400 SF1425 SF1450 SF1475 F15 SF1500 SF1525 SF1550 SF1575 SF1600 SF1625 SF1650 Description $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft Price 10.60 10.65 10.70 10.75 10.80 10.85 10.90 10.95 11.00 11.05 11.10 11.15 11.20 11.25 11.30 11.35 11.40 11.45 11.50 11.55 11.60 11.65 11.70 11.75 11.80 11.85 11.90 11.95 12.00 12.25 12.50 12.75 13.00 13.25 13.50 13.75 14.00 14.25 14.50 14.75 15.00 15.00 15.25 15.50 15.75 16.00 16.25 16.50 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code FV63D FV64A FV64C FV64D FV65A FV65B FV65C FV65D FV66A FV66B FV66C FV66D FV67A FV67B FV67C FV67D FV68A FV68B FV68C FV69A FV70A FV70C FV71A FV71C FV72A FV72C FV73A FV74A FV74B FV74C FV75A FV75B FV75C FV76A FV77A FV77C FV77D FV78A FV78C FV79A FV79C FV80A FV80C FV81A FV82A FV82C FV83A FV83C Description S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot Price 63,750.00 64,000.00 64,500.00 64,750.00 65,000.00 65,250.00 65,500.00 65,750.00 66,000.00 66,250.00 66,500.00 66,750.00 67,000.00 67,250.00 67,500.00 67,750.00 68,000.00 68,250.00 68,500.00 69,000.00 70,000.00 70,500.00 71,000.00 71,500.00 72,000.00 72,500.00 73,000.00 74,000.00 74,250.00 74,500.00 75,000.00 75,000.00 75,500.00 76,000.00 77,000.00 77,500.00 77,750.00 78,000.00 78,500.00 79,000.00 79,500.00 80,000.00 80,500.00 81,000.00 82,000.00 82,500.00 83,000.00 8383,500.00 2016 Land Cost Schedules Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code SF1675 SF1700 SF1725 SF1750 SF1775 SF1800 SF1825 SF1850 SF1875 SF1900 SF1925 SF1950 SF2000 R1 R2 R3 R4 R5 R6 R7 R8 R9 R10 R20 R30 R40 R50 R60 R70 R80 R90 R100 R150 R200 R300 R400 R500 R600 R700 R800 R900 R1K R3K R99 FV00B FV01A FV01B FV01C Description $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Sq Ft $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre $/Mkt Acre S/Lot S/Lot S/Lot S/Lot Price 16.75 17.00 17.25 17.50 17.75 18.00 18.25 18.50 18.75 19.00 19.25 19.50 20.00 13,000.00 10,700.00 9,500.00 8,500.00 7,600.00 6,900.00 6,400.00 5,900.00 5,400.00 5,000.00 4,700.00 4,400.00 4,200.00 4,000.00 3,800.00 3,600.00 3,400.00 3,200.00 3,000.00 2,850.00 2,700.00 2,400.00 2,200.00 2,100.00 2,000.00 1,900.00 1,850.00 1,800.00 1,700.00 1,500.00 1,300.00 500.00 1,000.00 1,250.00 1,500.00 Year 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 2016 Code FV84A FV84C FV85A FV86A FV87A FV87C FV88A FV89A FV89C FV90A FV91A FV92A FV92C FV93A FV94A FV95A FV96A FV98A FV98D FV99A FV99C FV100A FV105A FV110A FV115D FV116A FV117A FV120A FV122A FV125B FV125C FV127A FV130A FV135A FV137A FV140A FV150A FV160A FV165A FV170A FV175A FV180A FV190A FV200A FV220A FV225A FV230A FV250A Description S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot S/Lot Price 84,000.00 84,500.00 85,000.00 86,000.00 87,000.00 87,500.00 88,000.00 89,000.00 89,500.00 90,000.00 91,000.00 92,000.00 92,500.00 93,000.00 94,000.00 95,000.00 96,000.00 98,000.00 98,750.00 99,000.00 99,500.00 100,000.00 105,000.00 110,000.00 115,000.00 116,000.00 117,000.00 120,000.00 122,000.00 125,500.00 125,500.00 127,000.00 130,000.00 135,000.00 137,000.00 140,000.00 150,000.00 160,000.00 165,000.00 170,000.00 175,000.00 180,000.00 190,000.00 200,000.00 220,000.00 225,000.00 230,000.00 250,000.00 84 2016 Land Cost Schedules Year 2016 2016 2016 2016 2016 Code FV01D FV02A FV02B FV02C FV02D Description S/Lot S/Lot S/Lot S/Lot S/Lot Price 1,750.00 2,000.00 2,250.00 2,500.00 2,750.00 Year 2016 2016 2016 2016 2016 Code FV295A FV300A FV342A FV350A FV375A Description S/Lot S/Lot S/Lot S/Lot S/Lot Price 295,000.00 300,000.00 342,000.00 350,000.00 375,000.00 85 Appendices D EAD Depreciation Schedules 86 EFF AGE YRS 2015 1 2014 2 2013 3 2012 4 2011 5 2010 6 2009 7 2008 8 2007 9 2006 10 2005 11 2004 12 2003 13 2002 14 2001 15 2000 16 1999 17 1998 18 1997 19 1996 20 1995 21 1994 22 1993 23 1992 24 1991 25 1990 26 1989 27 1988 28 1987 29 1986 30 1985 31 1984 32 1983 33 1982 34 1981 35 1980 36 1979 37 1978 38 1977 39 1976 40 1975 41 1974 42 1973 43 1972 44 1971 45 1970 46 1969 47 1968 48 1967 49 1966 50 1965 51 1964 52 1963 53 1962 54 1961 55 1960 56 1959 57 1958 58 1957 59 1956 60 1955 61 1954 62 1953 63 1952 64 1951 65 1950 66 1949 67 1948 68 1947 69 1946 70 1945 71 1944 72 1943 73 1942 74 1941 75 1940 76 1939 77 1938 78 1937 79 1936 80 1935 81 1934 82 1933 83 1932 84 1931 85 1930 86 1929 87 1928 88 1927 89 VG/EX 0% 1% 1% 2% 2% 3% 4% 4% 5% 5% 6% 7% 8% 8% 9% 10% 10% 11% 12% 13% 13% 14% 15% 16% 17% 18% 19% 20% 21% 22% 23% 24% 25% 27% 27% 28% 28% 29% 29% 30% 30% 31% 31% 32% 32% 33% 34% 34% 35% 35% 36% 36% 37% 37% 38% 38% 39% 39% 40% 40% 41% 41% 42% 42% 43% 43% 44% 45% 45% 46% 46% 47% 47% 48% 48% 49% 49% 50% 50% 51% 52% 53% 54% 55% 56% 57% 58% 59% 60% AV/GD 0% 1% 2% 3% 4% 4% 5% 6% 7% 8% 9% 10% 11% 12% 12% 13% 14% 15% 16% 17% 18% 19% 20% 21% 22% 22% 23% 23% 24% 25% 26% 27% 28% 29% 30% 31% 32% 33% 34% 35% 36% 37% 38% 39% 40% 41% 42% 43% 44% 45% 46% 47% 48% 49% 50% 51% 52% 53% 54% 55% 56% 57% 58% 59% 60% 61% 62% 63% 64% 65% 66% 67% 68% 69% 70% 71% 72% 73% 74% 75% 76% 77% 78% 79% 80% FR 1% 2% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 16% 17% 18% 19% 20% 21% 22% 23% 24% 25% 26% 27% 28% 29% 30% 31% 32% 33% 34% 35% 36% 37% 38% 39% 40% 41% 42% 43% 44% 45% 46% 47% 48% 49% 50% 51% 52% 53% 54% 55% 56% 57% 58% 59% 60% 61% 62% 63% 64% 65% 66% 67% 68% 69% 70% 71% 72% 73% 74% 75% 76% 77% 78% 79% 80% LC 1% 2% 3% 4% 6% 7% 8% 10% 11% 13% 14% 15% 17% 19% 21% 23% 25% 27% 28% 29% 30% 32% 33% 35% 37% 39% 40% 41% 43% 45% 47% 49% 50% 52% 54% 56% 58% 60% 62% 64% 65% 66% 68% 69% 70% 71% 72% 73% 74% 75% 76% 77% 78% 79% 80% Residential Homes 2016 Depreciation Based on Effective Age/Condition Effective Age Table Condition YR BLT 2010-2015 2000 1990 1980 1970 1960 1950 1940 Poor N/A 1980197019601950194019301920- Fair N/A 1990 1971-1980 1961-1970 1951-1960 1941-1950 1931-1940 1921-1930 Average 2010-2015 2000 1990 1980 1970 1960 1950 1940 Good N/A 2010 2000-2009 1990-1999 1980-1989 1970-1979 1960-1969 1950-1959 Excellent N/A N/A 2010+ 2000+ 1990+ 1980+ 1970+ 1960+ 87 Mobile Home 2016 Depreciation Schedules EFF AGE YRS 2015 1 2014 2 2013 3 2012 4 2011 5 2010 6 2009 7 2008 8 2007 9 2006 10 2005 11 2004 12 2003 13 2002 14 2001 15 2000 16 1999 17 1998 18 1997 19 1996 20 1995 21 1994 22 1993 23 1992 24 1991 25 1990 26 1989 27 1988 28 1987 29 1986 30 1985 31 1984 32 1983 33 1982 34 1981 35 1980 36 1979 37 1978 38 1977 39 1976 40 1975 41 1974 42 1973 43 1972 44 1971 45 1970 46 1969 47 1968 48 1967 49 1966 50 ME/MG 1% 3% 4% 5% 7% 9% 10% 12% 14% 16% 18% 20% 22% 24% 26% 28% 30% 32% 34% 37% 39% 42% 44% 47% 50% 52% 55% 57% 59% 62% 64% 67% 68% 69% 70% 71% 72% 73% 74% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% MA 2% 4% 5% 7% 9% 11% 13% 15% 17% 20% 22% 27% 26% 29% 32% 34% 36% 38% 40% 42% 45% 48% 51% 54% 57% 50% 62% 65% 68% 70% 72% 74% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% MP 2% 4% 6% 9% 12% 14% 17% 19% 22% 25% 28% 31% 34% 37% 40% 43% 46% 50% 53% 56% 59% 62% 65% 68% 71% 74% 75% 77% 78% 79% 79% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 88
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