Exhibit 8
Subject: Class B office, Central Loop, beside every office building an objective screen admits: Central, West and East Loop office buildings of 150,000 to 1,000,000 square feet, built before 1950 and assessed as commercial class 5-91, with incentive-class, condominium and exempt parcels left out. Ranked by assessed value per rentable foot.
Assessed value per rentable foot, tax year 2025
Source: CoStar office inventory, Chicago CBD, read October 15, 2026 (submarket, rentable area, year built); Cook County Assessor, Commercial Valuation Data (2024) and Assessed Values (2025, Board of Review final), county open data; Horwath HTL calculation.
| Building (ranked highest first) | Assessed value per rentable foot, tax year 2025 |
|---|---|
| Screened building 1 | $40.73 |
| Screened building 2 | $39.31 |
| Screened building 3 | $38.88 |
| Screened building 4 | $37.99 |
| Screened building 5 | $37.75 |
| Screened building 6 | $29.06 |
| Screened building 7 | $28.79 |
| Screened building 8 | $28.75 |
| Screened building 9 | $28.59 |
| Screened building 10 | $28.47 |
| Screened building 11 | $25.14 |
| Screened building 12 | $24.26 |
| Screened building 13 | $24.01 |
| Screened building 14 | $23.46 |
| Screened building 15 | $23.17 |
| Screened building 16 | $22.62 |
| Screened building 17 | $22.61 |
| Screened building 18 | $22.20 |
| Screened building 19 | $21.85 |
| Screened building 20 | $21.10 |
| Screened building 21 | $20.32 |
| Screened building 22 | $19.96 |
| Screened building 23 | $18.95 |
| Screened building 24 | $18.68 |
| Subject | $17.65 |
| Screened building 26 | $17.41 |
| Screened building 27 | $17.27 |
| Screened building 28 | $17.01 |
| Screened building 29 | $16.70 |
| Screened building 30 | $15.47 |
| Screened building 31 | $13.77 |
| Screened building 32 | $12.39 |
| Median of the 31 screened buildings | $22.62 |