Press Release|ABS

KBRA Assigns Preliminary Ratings to PVOne 2025-1, LLC

28 Feb 2025   |   New York

Contacts

KBRA assigns preliminary ratings to two classes of notes issued by PVOne 2025-1, LLC (PVOne 2025-1), a $51.8 million property tax lien ABS transaction. PVOne 2025-1 represents the Company’s third tax lien ABS securitization. Proceeds from the Notes will be used to acquire a portfolio of 5,558 property tax lien assets from municipalities within 11 states, including Ohio (39.1%), Illinois (37.9%), and New Jersey (8.4%), with a redemptive value of approximately $48.7 million (the Tax Liens) and a weighted average original lien rate of 10.0%. The Tax Liens have been purchased by special purpose tax lien holding subsidiaries owned by the PVOne Capital, LLC (PVOne or the Company) and American Community Investment Management, LLC, an affiliate of the Company.

PVOne, founded in 2014, is a specialty finance company that services and purchases real estate tax liens acquired from government entities or third parties. The Company is comprised of 14 individuals with headquarters in Chicago, Illinois. As of February 2, 2025, PVOne has acquired approximately $309.0 million in tax liens since inception, of which approximately $105.9 million are outstanding.

To access ratings and relevant documents, click here.

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Methodologies

Disclosures

Further information on key credit considerations, sensitivity analyses that consider what factors can affect these credit ratings and how they could lead to an upgrade or a downgrade, and ESG factors (where they are a key driver behind the change to the credit rating or rating outlook) can be found in the full rating report referenced above.

A description of all substantially material sources that were used to prepare the credit rating and information on the methodology(ies) (inclusive of any material models and sensitivity analyses of the relevant key rating assumptions, as applicable) used in determining the credit rating is available in the Information Disclosure Form(s) located here.

Information on the meaning of each rating category can be located here.

Further disclosures relating to this rating action are available in the Information Disclosure Form(s) referenced above. Additional information regarding KBRA policies, methodologies, rating scales and disclosures are available at www.kbra.com.

About KBRA

Kroll Bond Rating Agency, LLC (KBRA), one of the major credit rating agencies (CRA), is a full-service CRA registered with the U.S. Securities and Exchange Commission as an NRSRO. Kroll Bond Rating Agency Europe Limited is registered as a CRA with the European Securities and Markets Authority. Kroll Bond Rating Agency UK Limited is registered as a CRA with the UK Financial Conduct Authority. In addition, KBRA is designated as a Designated Rating Organization (DRO) by the Ontario Securities Commission for issuers of asset-backed securities to file a short form prospectus or shelf prospectus. KBRA is also recognized as a Qualified Rating Agency by Taiwan’s Financial Supervisory Commission and is recognized by the National Association of Insurance Commissioners as a Credit Rating Provider (CRP) in the U.S.

Doc ID: 1008366

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