BOE Meeting-April 26, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, April 26, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Thursday, April 26, 2012,
at 9:00 a.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 2012 tax value assessments.
Members present were: Interim Chairman for AM Session William J. O'Shea, Interim Chairman for
PM Session Joe Miller (PM only), Ryan Rhodenhiser (AM only, departed at 12:50), John R. Babb, Bob Drach,
and Linda Woods.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Chris Boney, James Paulk,
Jim Hardin, and Scott Saunders; and, Appraisal Administrative Support Technician Macio Carlton.
Interim Chairman William O'Shea called the meeting to order at 9:05 a.m.
Appraiser Scott Saunders was sworn in for his testimony during the 2012 appeal hearing process.
AGENDA ITEM # 1: Approval of Minutes
The Board considered and gave a consensus of approval for the minutes from the April 17, 2012 and
April 19, 2012 sessions of the Board of Equalization and Review.
AGENDA ITEM # 2: Tax Appeal Presentations 9:00 AM Session
The Board heard appeal presentations from the following individuals regarding the 2012 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.
Fred Boehm, property owner of 757 Sailor Court, Kure Beach, NC; Parcel ID R09205- 015 - 013 -000
2.
Fred Boehm, property owner of 740 Gulf Stream Drive, Kure Beach, NC; Parcel ID R09205- 015 - 104 -000
3.
Peggy Gates, property owner of 2940 Oleander Dr., Wilmington, NC; Parcel ID R05416- 011 - 007 -001
4.
Michael Westbrook, property owner of 2940 Oleander Dr., Wilmington,
NC; Parcel ID R05420- 010 - 006 -006
5.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -001
6.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -002
7.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -003
8.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -004
9.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -005
10.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -006
11.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -007
12.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -008
13.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -009
14.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -010
15.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -011
16.
Pembroke Nash, property owner of 2940 Oleander Dr.,Wilmington, NC:
Parcel ID R05416- 011 - 002 -012
17.
Pembroke Nash, property owner of 13 Jasmine Place, Wilmington, NC:
Parcel ID R06307- 002 - 008 -000
18.
Pembroke Nash, property owner of 8 Myrtle Court, Wilmington, NC: Parcel ID R06307- 007 - 005 -000
In deliberations after hearing the appeals, the Board affirmed the assessed values as follows:
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, April 26, 2012 PAGE
Parcel ID Owner Appealed Value Affirmed Value
R09205- 015 - 013 -000 Fred and Claire Boehm $36,100 $27,400
Motion: John Babb MOVED, SECONDED by Linda Woods, to change the assessed value to $27,400. Upon
vote, the motion carried 5 to 0.
R09205- 015 - 104 -000 Fred and Claire Boehm $356,300 $347,800
Motion: Bob Drach MOVED, SECONDED by Ryan Rhodenhiser, to change assessed value to $347,800.
Upon vote, the motion carried 5 to 0.
R05416- 011 - 007 -001 Peggy Gates $117,000 Tabled
Motion: John Babb MOVED, SECONDED by Linda Woods, to table the appeal until the County Appraiser
can relook at and apply values and analysis to the entire condo neighborhood. Upon vote, the motion carried
5to0.
R05420- 010 - 006 -006 Michael Westbrook Etal $117,000 Tabled
Motion: John Babb MOVED, SECONDED by Linda Woods, to table the appeal until the County Appraiser
can relook at and apply values and analysis to the entire condo neighborhood. Upon vote, the motion carried
5to0.
R05416- 011 - 002 -001 Pembroke and Gretchen Nash $61,200 $61,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to uphold the current assessed value at
$61,200. Upon vote, the motion carried 5 to 0.
R05416- 011 - 002 -002 Pembroke and Gretchen Nash $61,200 $61,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to uphold the current assessed value at
$61,200. Upon vote, the motion carried 5 to 0.
R05416- 011 - 002 -003 Pembroke and Gretchen Nash $56,500
$56,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to uphold the current assessed value at
$56,500. Upon vote, the motion carried 5 to 0.
R05416- 011 - 002 -004 Pembroke and Gretchen Nash $56,500
$56,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to uphold the current assessed value at
$56,500. Upon vote, the motion carried 5 to 0.
R05416- 011 - 002 -005 Pembroke and Gretchen Nash $110,600 Tabled
Motion: John Babb MOVED, SECONDED by Linda Woods, to table the appeal until the County Appraiser
can relook at and apply values and analysis to the entire condo neighborhood. Upon vote, the motion carried
4 to 0 (One member had departed before deliberations).
R05416- 011 - 002 -006 Pembroke and Gretchen Nash $117,000 Tabled
2
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, April 26, 2012
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Motion: John Babb MOVED, SECONDED by Linda Woods, to table the appeal until the County Appraiser
can relook at and apply values and analysis to the entire condo neighborhood. Upon vote, the motion carried
4 to 0 (One member had departed before deliberations).
R05416- 011 - 002 -007 Pembroke and Gretchen Nash $108,000 Tabled
Motion: John Babb MOVED, SECONDED by Linda Woods, to table the appeal until the County Appraiser
can relook at and apply values and analysis to the entire condo neighborhood. Upon vote, the motion carried
4 to 0 (One member had departed before deliberations).
R05416- 011 - 002 -008 Pembroke and Gretchen Nash $108,000 Tabled
Motion: John Babb MOVED, SECONDED by Linda Woods, to table the appeal until the County Appraiser
can relook at and apply values and analysis to the entire condo neighborhood. Upon vote, the motion carried
4 to 0 (One member had departed before deliberations).
R05416- 011 - 002 -009
Pembroke and Gretchen Nash $61,200
$61,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to uphold the current assessed value at
$61,200. Upon vote, the motion carried 5 to 0.
R05416- 011 - 002 -010 Pembroke and Gretchen Nash $61,200 $61,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to uphold the current assessed value at
$61,200. Upon vote, the motion carried 5 to 0.
R05416- 011 - 002 -011 Pembroke and Gretchen Nash $56,500 $56,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to uphold the current assessed value at
$56,500. Upon vote, the motion carried 5 to 0.
R05416- 011 - 002 -012 Pembroke and Gretchen Nash $56,500 $56,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to uphold the current assessed value at
$61,200. Upon vote, the motion carried 5 to 0.
R06307- 002 - 008 -000 Pembroke and Gretchen Nash $405,800 $408,700
Motion: John Babb MOVED, SECONDED by Bob Drach, to accept appraiser's recommended value at
$408,700. Upon vote, the motion carried 4 to 0 (One member had departed before deliberations).
R06307- 007 - 005 -000
Pembroke and Gretchen Nash $506,600
$506,600
Motion: John Babb MOVED, SECONDED by Linda Woods, to uphold the current assessed value at
$506,600. Upon vote, the motion carried 4 to 0 (One member had departed before deliberations).
AGENDA ITEM # 3: Tax Appeal Presentations 1:00 PM Session
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, April 26, 2012
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The Board heard appeal presentations from the following individuals regarding the 2012 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.
19. Margaret Arne, property owner of 3804 Verdura Drive, Wilmington, NC; Parcel ID R06700- 006 - 046 -000
20. Margaret Arne, property owner of 5126 Partha Lane, Wilmington, NC; Parcel ID R07108- 010 - 016 -000
21. Leroy Beasley, property owner of 0 Navaho Trail, Wilmington, NC; Parcel ID R07108- 006 - 008 -000
22. Richard Kimmel, property owner of 105 Devonshire Ln, Wilmington, NC; Parcel ID R07107- 003 - 010 -000
23. Scott Saunders, New Hanover County Appraiser, representative for Robert and Carol Weber, property
owners of 4034 Hons Trail, Wilmington, NC; Parcel ID R07900- 003 - 139 -000
24. Scott Saunders, New Hanover County Appraiser, representative for Robert and Carol Weber, property
owners of 4024 Hons Trail, Wilmington, NC; Parcel ID R07900- 003 - 141 -000
25. Scott Saunders, New Hanover County Appraiser, representative for Robert and Carol Weber, property
owners of 4068 Winds Ridge Drive, Wilmington, NC; Parcel ID R07900- 003 - 142 -000
In deliberations after hearing the appeals, the Board affirmed the assessed values as follows:
Parcel ID Owner Appealed Value Affirmed Value
R06700- 006 - 046 -000 Bruce Arne $301,800 $309,600
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept appraiser's recommended value
at $309,600. Upon vote, the motion carried 5 to 0.
R07108- 010 - 016 -000 Bruce and Margaret Arne $578,500
Tabled
Motion: Bob Drach MOVED, SECONDED by John Babb, to table the appeal until the Tax Department is
provided with an independent fee appraisal by the appellant in order for the County Appraiser to review and
confirm the square footage of the dwelling. Upon vote, the motion carried 4 to 0.
R07108- 006 - 008 -000 Beasley Associates $300 $300
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to uphold the current assessed value at $300.
Upon vote, the motion carried 4 to 0 (One member abstained).
R07107 -00- 010 -000 Richard and Mary Kimmel $214,200
$200,900
Motion: John Babb MOVED, SECONDED by Bob Drach, to accept appraiser's recommended value at
$200,900. Upon vote, the motion carried 5 to 0.
R07900- 003 - 139 -000
Robert and Carol Weber $130,100
$130,100
Motion: John Babb MOVED, SECONDED by Bob Drach, to uphold the current assessed value at $130,100.
Upon vote, the motion carried 5 to 0.
R07900- 003 - 141 -000 Robert and Carol Weber $130,100 $130,100
Motion: John Babb MOVED, SECONDED by William O'Shea, to uphold the current assessed value at
$130,100. Upon vote, the motion carried 5 to 0.
R07900- 003 - 142 -000 Robert and Carol Weber $130,100 $130,100
4
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, April 26, 2012
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Motion: John Babb MOVED, SECONDED by Bob Drach, to uphold the current assessed value at $130,100.
Upon vote, the motion carried 5 to 0.
AGENDA ITEM # 4: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who Failed
to Appear
Tax Administrator Roger Kelley reported that all appellants that were scheduled to appear had their
hearings before the Board and that there were no other appellants present. The Board considered one parcel
under this agenda item and proposed a reduction to its assessed value based on the appraiser's
recommended value.
Parcel ID Owner Annealed Value Affirmed Value
R07107- 005 - 005 -000 Ray and Irene Custer $217,400
$211,800
Motion: Bob Drach MOVED, SECONDED by John Babb, to change assessed value to $211,800. Upon vote,
the motion carried 5 to 0.
AGENDA ITEM # 5: Affirmation of the Following Signed and Agreed Values
Tax Administrator Roger Kelley presented a list of appellants who, in writing, have agreed to the value
recommended by the appraisers and agreed to withdraw their appeals.
Motion: William O'Shea MOVED, SECONDED by John Babb, 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.
Parcel -ID
R03719- 003 - 004 -000
R05405- 019 - 014 -000
R05407- 037 - 008 -000
R05413- 009 - 002 -000
R05419- 006 - 009 -000
R05508- 002 - 015 -100
R05509- 012 - 002 -000
R05514- 001 - 029 -129
R05514- 001 - 029 -130
R05607- 001 - 058 -000
R05607- 001 - 059 -000
R05607- 001 - 060 -000
R05607- 001 - 061 -000
R05607- 001 - 062 -000
R05607- 001 - 063 -000
R05607- 001 - 064 -000
R05607- 001 - 065 -000
R05608- 002 - 009 -000
R05608- 004 - 035 -000
R05611- 004 - 003 -001
Owner
CASS TIMOTHY S MELISSA
GORNTO GEORGE DEANES MARY M
FERRARI PROPERTIES LLC
HUDSON ROAMEESS JR HEIRS
GLASGOW JAMES M SUZANNE G
SUTTON ERNEST R LIVING TRUST
WEEKS CASSIE INEZ ETAL
WILLIAMS DAVID N CANDACE
WILSON JOHN D MARY M
GUIN JAMES ETAL PRIMARY TRUST
GUIN JAMES PRIMARY TRUST ETAL
GUIN JAMES PRIMARY TRUST ETAL
GUIN JAMES PRIMARY TRUST ETAL
GUIN JAMES PRIMARY TRUST ETAL
GUIN JAMES PRIMARY TRUST ETAL
GUIN JAMES PRIMARY TRUST ETAL
GUIN JAMES PRIMARY TRUST ETAL
HALL EDNA MARIE
KIMBRO MARILYN W LIFE ESTATE
PARKER BRENT L
5
Situs Address
Affirmed Value
8000 BALD EAGLE IN
$1,090,500
316 3RD ST
$484,800
2208 GIBSON AVE
$59,700
1005 7TH ST
$32,400
1502 PARMELE DR
$181,700
460 RACINE DR
$43,300
805 MERCER AVE
$26,400
989 BIRCH CREEK DR
$194,800
991 BIRCH CREEK DR
$194,800
230 DOGWOOD DR
$92,000
226 DOGWOOD DR
$92,000
222 DOGWOOD DR
$84,000
218 DOGWOOD DR
$84,000
214 DOGWOOD DR
$84,000
208 DOGWOOD DR
$84,000
204 DOGWOOD DR
$84,000
200 DOGWOOD DR
$84,000
246 ROGERSVILLE RD
$363,500
1100 POINTE SUMMERSET DR
$280,200
180 ROGERSVILLE RD
$125,100
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, April 26, 2012
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PAGE
Parcel -ED
Owner
Situs Address
Affirmed Value
R05616- 004 - 001 -001
NANCE BETTY TRUELOVE HRS
6328 WRIGHTSVILLE AVE
$116,500
R05616- 004 - 005 -000
COOPER JERRY L SUZANNE H
6328 WRIGHTSVILLE AVE
$13,300
R05616- 005- 010 -000
KYLE KENNETH V RITA M
1309 BAR HARBOR DR
$91,000
R05616- 007 - 002 -000
DEVANE FRANCES F
6400 GUY CT
$364,400
R05620- 007 - 005 -000
RUSS SYBIL G GEORGE BENNETT JR
6612 WEST AIRLIE RD
$487,100
R05700- 006 - 015 -003
BASILIO THIERRY ANTOINNE ETAL
613 AIRLIE RD
$92,700
R05713- 001 - 016 -000
KING DOROTHY FRANKS
6769 WRIGHTSVILLE AVE
$85,700
R05713 -012- 015 -000
SANFORD DAVIS W
117 EDGEWATER LN
$24,700
R05718- 006 - 001 -000
BALKCUM JAMES T DOROTHY
156 EDGEWATER LN
$1,801,300
R05718- 009 - 021 -000
DOOLEY NANCY MARIE ETAL
1207 AIRLIE RD
$1,795,800
R06008- 009 - 016 -000
CHERRY WILLIAM S
1943 KNOLLWOOD DR
$312,800
R06308- 025- 001 -402
BILL DOOLEY ENTERPRISES INC
104 LUMINA AVE
$170,000
R06312- 004 -001 -000
HOLCOMBE ROBERT W
201 LUMINA AVE
$604,500
R06312- 004 - 001 -002
COMBS JOHN G JR ETAL
201 LUMINA AVE
$586,400
R06806- 002 - 001 -000
DOOLEY WILLIAM G NANCY M
835 LUMINA AVE
$1,492,000
R07918- 008 -017 -000
KOSTYSITYN SERHIY A ALEXIS N
6325 STEARMAN CT
$150,400
R08505- 002 - 020 -000
LAWS CARL E LINDA F
710 TIARA DR
$206,800
R08810- 003 - 004 -005
BOEHMER GEORGE E ETAL
202 LEWIS DR
$228,500
R08810- 003 - 004 -013
SING CLAUDIE MOORE
202 LEWIS DR
$228,500
R08811- 003 - 010 -000
DAVIS DONALD A
1207 CANAL DR
$84,700
R09213- 005- 012 -005
LARE JOHN J MARIANNE K
202 FORT FISHER BLV
$524,400
R09405- 002 - 012 -000
CHANEY EDWARD W JR JUDY P
539 FOURTH AVE
$128,100
AGENDA ITEM # 6: Schedule Future Meetings
There was no discussion by the Board on the scheduling of future meetings.
AGENDA ITEM # 7: New Business
After being advised of potentially improper listings of parcels not under appeal, and under its
authority in North Carolina General Statute §105.322(g), the Board considered the following parcel.
Parcel -ED Owner Situs Address Assessed Value
R09205- 015- 004 -000 LOY JERRY W MARIAN S 761 SAILOR CRT $342,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to direct the Tax Department's Appraisal
staff to make an inspection of the property listed, verify and /or correct the data, and report any changes as a
future Consent Agenda item. Upon vote, the motion carried 5 to 0.
AGENDA ITEM # 8: Adjournment
There being no further business to consider, Interim Chairman Joe Miller recessed the 2012 Board of
Equalization and Review at 3:58 p.m. until the next hearing date scheduled for May 1, 2012.
Respectfully submitted,
Macio Carlton
2