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Home My WebLink AboutBOE 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 BOOK PAGE 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 3 NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, April 26, 2012 BOOK PAGE 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 BOOK PAGE 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 BOOK 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