HomeMy WebLinkAbout6/15/2011NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 15, 2011
ASSEMBLY
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The 2011 New Hanover County Board of Equalization and Review met on Wednesday, June 15, 2011, at
1:00 p.m. in the Lucie F. Harrell Conference Room of the New Hanover County Government Center, 230
Government Center Drive, Wilmington, North Carolina. The purpose of the meeting was to hear appeals by property
owners regarding their 2011 tax value assessments.
Members present were: Chairman Donald E. Harris, William J. O'Shea, Joe Miller, Linda M. Woods, and
John R. Babb (Alternate).
Staff members present were: Tax Administrator Roger Kelley, Appraisers Stephen Walker, Chris Boney, Jim
Hardin, and Jim Paulk, and Fiscal Support Technician Jennifer Watson.
Chairman Donald E. Harris called the meeting to order at 1:01 p.m.
AGENDA ITEM # 1: Approval of Minutes
The Board considered and gave a consensus of approval for the minutes from their meeting on June 1,
2011
AGENDA ITEM # 2: Tax Appeal Presentations
The Board heard appeal presentations from the following individuals regarding the 2011 tax assessment of
real property. Each appellant was informed that the Board would make decisions following the hearings and they
would be notified by mail of the Board's decision in ten days.
1. Joyce Spivey, property owner of 176 Brentwood Drive, Wilmington, NC; Parcel ID R04110- 006 - 013 -001
2. Chris Boney, New Hanover County Appraiser, at the written request of Michael Atkinson, property owner of
121 Buckeye Dr, Wilmington NC, read into the record an email dated 6/13/2011, from the owner, who was
unable to attend the hearing, for consideration by the Board; Parcel ID R04407- 007 - 012 -000
3. Russell Ebelherr, property owner of 1130 Pembroke Jones Dr, Wilmington, NC; Parcel ID R05119 -009- 005-
000
4. David Stephenson, property owner of Odyssey Dr, Wilmington, NC; Parcel ID R05710- 002 - 051 -000
5. Scott Diggs, property owner of 112 S Channel Dr, Wrightsville Beach, NC; Parcel ID R06307- 010 - 016 -000
6. Scott Diggs, property owner of 12 N Channel Dr, Wrightsville Beach, NC; Parcel ID R06308- 003 - 006 -000
7. Kyle Zupan, property owner of 4001 Appleton Way, Wilmington, NC; Parcel ID R07011- 003 - 005 -000
8. William and Eva Hill, property owners of 208 Dartridge Ct, Wilmington, NC; Parcel ID R07100- 003 - 079 -000
9. William and Eva Hill, property owners of 204 Dartridge Ct, Wilmington, NC; Parcel ID R07100- 003 - 080 -000
10. Roy Fuhrman, property owner of 101 Trombay Dr, Wilmington, NC; Parcel ID R07106- 005 - 009 -000
11. Vickie Bayliss, property owner of 8713 Sedgley Dr, Wilmington NC; Parcel ID R08509- 004 - 006 -000
In deliberations after hearing the appeals, the Board affirmed the assessed values as follows:
Parcel ID Owner Appealed Value Affirmed Value
R04110- 006 - 013 -001 Joyce Spivey
$103,882
$63,893
Motion: Joe Miller MOVED, Seconded by Linda M. Woods, to override the cost model to a "4" for mobile home
decreasing the assessed value to $63,893. Upon vote, motion carried 5 to 0.
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 15, 2011
Parcel ID Owner Appealed Value Affirmed Value
R04407- 007 - 012 -000 Michael Atkinson $771,986 $694,396
Motion: Joe Miller MOVED, Seconded by Don Harris, to change the dwelling's condition from Average to Fair,
t remove the dwelling's effect age, and reduce 95% of the current value of the pool. Upon vote, the motion carried 5 to
a
0.
R05119- 009 - 005 -000 Russell Ebelherr $3,242,369 $3,242,369
Motion: Babb MOVED, Seconded by Joe Miller, to uphold the current assessed value at $3,242,369. Upon vote, the
motion carried 5 to 0.
R05710- 002 - 051 -000A Garrett & Stephenson LLC Refund Denial Refund Denied
Motion: Joe Miller MOVED, Seconded by John Babb, to uphold the decision to deny the refund request. Upon vote,
the motion carried 4 to 1. (Opposed by Linda M. Woods)
R06307- 010 - 016 -000 Scott Diggs $930,050 $930,050
Motion: John Babb MOVED, Seconded by Bill O'Shea, to uphold the current assessed value at $930,050. Upon
vote, the motion carried 3 to 2. (Opposed by Linda M. Woods and Don Harris)
R06308- 003 - 006 -000 Scott Diggs $2,194,844 $2,194,844
Motion: John Babb MOVED, Seconded by Bill O'Shea, to uphold the current assessed value at $2,194,844. Upon
vote, the motion carried 5 to 0.
R07011- 003 - 005 -000 Kyle Zupan $49,500 Tabled
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Motion: John Babb MOVED, Seconded by Joe Miller, to table this appeal until the June 22, 2011 Meeting, so the
Tax Administrator can contact the City of Wilmington to determine whether the lot is buildable. Upon vote, the motion
carried 5 to 0.
R07100- 003 - 079 -000 William Hill
$714,929
$661,007
Motion: Joe Miller MOVED, Seconded by Bill O'Shea, to accept the Tax Administrator's recommended value at
$661,007. Upon vote, the motion carried 5 to 0.
R07100- 003 - 080 -000 William Hill
$108,500
$108,500
Motion: Linda M. Woods MOVED, Seconded by John Babb, to uphold the current assessed value at $108,500.
Upon vote, the motion carried 5 to 0.
R07106- 005 - 009 -000 Roy Fuhrman $428,993 $428,993
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 15, 2011 PAGE
Motion: Don Harris MOVED, Seconded by Bill O'Shea, to uphold the current assessed value at $428,993. Upon
vote, the motion carried 5 to 0.
R08509- 004 - 006 -000 Vickie Bayliss
MOORE SHIRLEY ANN JARMAN 4710 SALIX DR
$240,940
Motion: Don Harris MOVED, Seconded by John Babb, to uphold the current assessed value at $240,940. Upon
vote, the motion carried 3 to 2. (Opposed by Bill O'Shea, Linda M. Woods)
AGENDA ITEM # 3: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who Failed
to Appear
Tax Administrator Kelley reported that no other appellants were present and requested the Board to affirm
the recommended Assessed values of those appellants who were scheduled for hearings, but failed to appear.
Motion: Don Harris MOVED, Seconded by Joe Miller, to affirm the assessed values recommended by the Tax
Administrator of those appellants who were scheduled and failed to appear before the Board. Upon vote, the motion
carried 5 to 0.
Parcel -ID Owner Situs Address Affirmed Value
R05719- 003 - 021 -029 LYON JUDITH DEMBO 322 CAUSEWAY DR $461,485
R07020- 002 - 019 -000
R07100 -003- 301 -000
R08510- 008 - 004 -000
R08807- 009 - 002 -001
R08807- 009 - 006 -004
R08807 -013- 002 -000
R08811-009-006-000
R09013- 001 -114 -000
R09405- 002 - 005 -000
$240,940
$193,746
FALLIS STEVEN ANDREW MELISSA B 4225 PINE HOLLOW DR $419,472
WIVELL WILLIAM E. MARY JO
CT CONSULTANTS INC
WATKINS MARY JO LIVING TRUST
SPRINGER JIM
A L PIERCE PROPERTIES LLC
BELO JOHN R LOUISE E
ALBERTINE GEORGE E MICHELLE_
111 INLET POINT
$560,010
1415 CANAL DR
$457,192
111 FLORIDA AVE
$308,952
1814 CANAL DR
$328,123
1 108 CANAL DR
$480,498
923 CAROLINA SANDS DR
$381,608
513 S FOURTH AVE
$450,482
AGENDA ITEM # 4: Affirmation of the Following Signed and Agreed Values
Tax Administrator Roger Kelley presented a list of appellants who, in writing, have agreed to the values
recommended by the appraisers and agreed to withdraw their appeals. Mr. James Koutis, (Tab #23, Agenda Item #2)
property owner of 109 Greenville Avenue, Carolina Beach, NC, after providing evidence to prove his lot was
unbuildable, signed a written agreement accepting a reduced value of $150,000.
Motion: Bill O'Shea MOVED, Seconded by Linda M. Woods, to affirm the assessed values of the appeals listed
below as withdrawn or agreed upon by appellants. Upon vote, the motion carried 5 to 0.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REV(EW, June 15, 2011
BOOK
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Parcel -ID Owner Situs Address A14reed Value
R01000- 005- 007 -000
R02500- 002 - 013 -000
R03500- 006 -130 -000
R03614- 002 - 004 -000
R05007- 003 - 010 -001
R05519- 006 - 008 -000
R05618- 007 -035 -000
R05618- 008 -012 -000
R05618- 008 - 012 -OOA
R06308- 011- 004 -002
R06308 -011- 004 -003
R06520- 003 -014 -000
R09014- 001- 018 -000
R09209- 013- 010 -000
PUSKAS ERNEST J JEAN
MCGEE THOMAS KEYS
FITZGERALD KENNETH J JOSEPHINE
RIVENBARK MAURICE E JOYCE C
GREEN MEADOWS PROPERTIES LLC
BALL ERNEST TERRY ETAL
PALMER JANIE M
PALMER JANIE M
PALMER JANIE M
HALL ANDREW J SANDRA L
HALL ANDREW J SANDRA L
HARRELL JAMES M KATHERINE
KOUTIS JAMES
PFOHL JOELLE
3504 PRINCE GEORGE AVE
$317,483
3300 CASTLE HAYNE RD
$441,554
2503 HIDDEN POINTE DR
$372,828
402 GREENVIEW DR
$159,344
6316 MARKET ST
$324,469
305 BRICKLE AVE
$174,585
5578 SYCAMORE ST
$15,000
5583 SYCAMORE ST
$15,000
5583 SYCAMORE ST
$57,387
4 W COLUMBIA ST
$275,077
4 W COLUMBIA ST
$288,105
3914 W DURANT CT
$313,223
109 GREENVILLE AVE
$150,000
409 LARGO WAY
$432,388
AGENDA ITEM #5: Schedule of Future Meetings
AGENDA ITEM # 6: Recess
There being no further business to consider,
Motion: Don Harris MOVED, Seconded by Linda M. Woods, to recess. Upon vote, the motion carried 5 to 0.
Chairman Don Harris called a recess to the 2011 Board of Equalization and Review at 5:45 p.m. The next
meeting of the Board, as allowed by NCGS §105 -322 in order to continue hearing appeals already filed, is scheduled
for 1:00 PM on Wednesday, June 22, 2011.
Respectfully submitted,
Approved on 6/30/2011 le n er Wats n
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