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38 <br /> SUP Application - Exhibit C-2 <br /> The future expansion of the Judea Reform Congregation Cemetery will maintain <br /> or enhance the value of contiguous properties. <br /> Gary Phillips <br /> In the forty years in which I have been actively involved in real estate and helped <br /> manage an agency of brokers, I have never observed a case in which a cemetery <br /> negatively impacted the value of a piece of property. <br /> Particularly in transition areas such as Orange County, cemeteries function as <br /> precious green spaces which offer a peaceful countenance not likely to be <br /> disturbed by residential or commercial development. We say, "very quiet <br /> neighbors" and smile, but we recognize the description as a positive attribute. <br /> Cemeteries also offer a connection to history which is important to many people, <br /> and healthy desirable neighborhoods surround iconic burial grounds all across <br /> America, from Woodlawn in the Bronx to Bonaventure in Savanna or St. Lewis <br /> Cemetery No. 1 in New Orleans to our own God's Little Acre in Winston Salem, <br /> where the spare Moravian cemetery and a dramatic Victorian one corner with <br /> Salem College in parklike harmony. <br /> Examples are available everywhere if you need them. Just look around. There are <br /> revered and important cemeteries in every township and town in Orange County, <br /> with proud neighbors and healthy neighborhoods. <br /> Judea Reform Congregation Cemetery, which I drive by several times a week, is <br /> beautiful. It expresses a careful simple elegant design, with gardens, mature trees <br /> and large natural buffers. I have attended services there and have friends buried <br /> there, so it is special to me. It is special to many people, a landmark of community. <br /> In my research for this report I found two significant studies regarding the effect of <br /> cemeteries on real estate values, each concluding that these effects ran from <br /> market neutral to market positive, indicating that the stable presence of cemeteries <br /> often tend to increase the value of neighboring properties. <br /> In Effect of Cemeteries on Surrounding Property Values from the University of <br /> Florida in Gainesville, the head researcher Tonia Li concluded ". . .current appraised <br />