BOE Meeting-August 20, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 20, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Monday, August 20, 2012, at 1
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 2012 tax value assessments.
Members present for the 1 PM Session were: Don Harris (Chairman), Bob Drach, and William O'Shea.
Members present for the 6 PM Session were: Don Harris (Chairman), William O'Shea, and Linda Woods.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Chris Boney, Jim Paulk, and
Stephen Walker; and, Appraisal Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 1:15 p.m.
AGENDA ITEM # 1: Approval of Minutes
The minutes for Thursday, August 2, 2012, and Monday, August 6, 2012, both 1 PM and 6 PM Sessions,
were approved by all members present.
AGENDA ITEM # 2: 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 Bob Drach, to affirm the assessed values of the appeals listed
below as withdrawn or agreed upon by appellants. Upon vote, the motion carried 3 to 0.
Parcel -ID
Owner
Situs Address
Affirmed Value
R04107- 004 - 012 -000
TAYLOR STEWART JAMES
213 FAIRFIELD DR
$18,000
R04811- 006 - 029 -000
STIER GREG E TERRY H
2104 SHIRLEY RD
$122,900
R04811- 006 - 031 -000
STIER GREG E TERRY H
2030 SHIRLEY RD
$127,900
R04818- 005 - 001 -000
POLLOCK STEPHEN D DOLLIE
214 12TH ST
$78,600
R04818- 031 - 006 -000
R & R COMPANY OF WILMINGTON LLC
1013 DOCK ST
$12,200
R04820- 008 - 064 -000
HAYES KENNETH M PAGET
127 29TH ST
$185,800
R05405- 010 - 002 -000
WESSEL GREGORY L
203 8TH ST
$159,800
R05405- 023 - 011 -000
WARSHAUER JOELTHOMAS
321 6TH ST
$27,000
R05405- 028 - 002 -000
WARSHAUER JOELTHOMAS
407 6TH ST
$7,900
R05405- 028 - 002 -001
WARSHAUER JOELTHOMAS
407 6TH ST
$11,900
R05408- 005 - 007 -000
SWART CORNELIA V HRS
522 WAYNE DR
$260,700
R05412- 002 - 019 -000
RIPPY R ALLEN JODIE W
705 COLONIAL DR
$198,300
R05616- 001 - 015 -000
BAGGETT WILLIAM JOSEPH
6325 WRIGHTSVILLE AVE
$64,100
R05616- 001 - 022 -000
BAGGETT WILLIAM JOSEPH
6327 WRIGHTSVILLE AVE
$117,400
R07620- 003 - 023 -000
AVENT SCOTT E
1841 NEWKIRK RD
$659,400
R07717- 001 - 003 -000
FORMYDUVAL WILLIAM H JOYCE H
5513 PEDEN POINT RD
$539,700
R07800- 006 - 247 -000
FMF HOLDINGS LLC
214 ASHWORTH MANOR CT
$157,800
R07908- 003 - 125 -000
FINCHER KATHRYN GRACE REV TRUST
1414 MARSH COVE LN
$162,600
R09213- 005 - 012 -004
KKH LLC
202 FORT FISHER BLV
$538,400
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 20, 2012 PAGE
AGENDA ITEM # 3: Tax Appeal Presentations 1:00 PM 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. James Rabon, property owner of 5535 Fulton Ave., Wilmington, NC; Parcel ID R01100- 009 -001-
000
2. J. B. Hunt, representing the property owners of 1350 Rock Hill Rd., Castle Hayne, NC; Parcel ID
R02400- 002 - 012 -000
3. Lee Simpson, property owner of 105 Hampton Dr., Castle Hayne., Wilmington, NC; Parcel ID
R02420- 005 - 004 -000
4. Siobhan Brooks Newton, property owner of 122 Carl Seitter Dr., Wilmington, NC; Parcel ID
R03319- 007 - 008 -000
5. J.B. Hunt, representing the property owners of 809 Kerr Ave., Wilmington, NC; Parcel ID R4906-
001- 002 -000
6. J. B. Hunt, representing the property owners of 0 Middle Sound Loop Rd., Wilmington, NC; Parcel
ID R05200- 003 - 006 -000
7. J.B. Hunt, representing the property owners of 3802 Carolina Beach Rd., Wilmington, NC; Parcel
ID R06500- 005 - 004 -000
In deliberations after hearing the appeals during the 1 PM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R01100- 009 - 001 -000 James & Lynn Rabon $552,100 $277,200
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $277,200. Upon vote, the motion carried 3 to 0.
R02400- 002 - 012 -000 Cameron Company Ltd Etal $474,800
$284,900
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $284,900. Upon vote, the motion carried 3 to 0.
R02420- 005 - 004 -000 Lee A Simpson
$83,800
$74,100
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value
of $74,100. Upon vote, the motion carried 3 to 0.
R03319- 007 - 008 -000
Siobhan Brooks Newton $145,300
$132,500
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $132,500. Upon vote, the motion carried 3 to 0.
R04906- 001 - 002 -000
Cameron Company Ltd $163,300
$99,900
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value
of $99,900. Upon vote, the motion carried 3 to 0.
R05200- 003 - 006 -000 Bruce B Cameron Rev Trust $6,900
$6,900
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 20, 2012
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PAGE
Motion: Bob Drach MOVED, SECONDED by Don Harris, to uphold the appealed value at $6,900. Upon vote,
the motion carried 3 to 0.
R06500- 005 - 004 -000 Cameron Company LLC $1,153,800 $1,153,800
Motion: Bob Drach MOVED, SECONDED by Don Harris, to uphold the appealed value of $1,153,800. Upon
vote, the motion carried 3 to 0.
AGENDA ITEM # 4: Tax Appeal Presentations 6:00 PM Session
8. William White, property owner of 1135 Edgewater Club Rd., Wilmington, NC; Parcel ID R03700-
003- 144 -000
9. William White, property owner of 1143 Edgewater Club Rd., Wilmington, NC; Parcel ID R03700-
003- 145 -000
10. Linda Wilson Willis, property owner of 206 Brockway Rd., Wilmington, NC; Parcel ID R03715 -001-
001 -000
11. Cindy Joy Spencer, property owner of 7221 Dunbar Rd., Wilmington, NC; Parcel ID R04500 -001-
001 -000
12. Glenn Walker, property owner of 111 Dogwood Dr., Wilmington, NC; Parcel ID R05611- 002 -064-
000
13. Sam Markham, property owner of 7 Birmingham St., Wrightsville Beach, NC; Parcel ID R06308-
013- 005 -001
In deliberations after hearing the appeals during the 6 PM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R03700- 003 - 144 -000 William White $284,200 $245,400
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $245,400. Upon vote, the motion carried 3 to 0.
R03700- 003 - 145 -000 William White $243,200 $218,900
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $218,900. Upon vote, the motion carried 3 to 0.
R03715- 001 - 001 -000 Linda Lou Wilson $195,200 $166,000
Motion: Don Harris MOVED, SECONDED by Linda Woods, to reduce the value to $166,000. Upon vote, the
motion carried 3 to 0.
R04500- 001 - 001 -000 Cindy Joy Spencer $463,700 $382,400
Motion: Don Harris MOVED, SECONDED by Linda Woods, to reduce the value to $382,400. Upon vote, the
motion carried 3 to 0.
R05611- 002 - 064 -000 Karin A Walker
$84,000
$71,400
Motion: Don Harris MOVED, SECONDED by Linda Woods, to reduce the value to $71,400. Upon vote, the
motion carried 3 to 0.
R06308- 013 - 005 -001 Jimmy L Taylor Etal
3
$611,800
$609,100
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 20, 2012 PAGE
Motion: Linda Woods MOVED, SECONDED by Don Harris, to accept the appraiser's recommended value of
$609,100. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 5: 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 the
following parcels under this agenda item.
1 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R01805- 004 - 001 -002 Michael & Darlene Robinson $467,200 $391,900
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $391,900. Upon vote, the motion carried 3 to 0.
R03320- 002 - 007 -000 Karl I Martin $135,300 $115,900
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $115,900. Upon vote, the motion carried 3 to 0.
R04110- 002 - 015 -000 Kerry F Kirby $117,000 $106,500
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $106,500. Upon vote, the motion carried 3 to 0.
R04313- 002 - 021 -000 L Michael & Louise Smith $45,000 $30,200
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $30,200. Upon vote, the motion carried 3 to 0.
R04910- 001 - 055 -000 Dwight Kinlaw $130,800 $125,200
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $125,200. Upon vote, the motion carried 3 to 0.
6 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R04509- 008 - 011 -000 Deborah Durham Vause Etal $147,900 $128,000
The Appellant appeared and signed in for her hearing, but left before presenting her case.
Motion: Don Harris MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $128,000. Upon vote, the motion carried 3 to 0.
R05107- 002 - 004 -000 William & Laura Woodard $508,700 $460,600
Motion: William O'Shea MOVED, SECONDED by Don Harris, to accept the appraiser's recommended value
of $460,600. Upon vote, the motion carried 3 to 0.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 20, 2012
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R05608- 001 - 006 -000 Patrick Stoy $123,800 $97,300
Motion: Linda Woods MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended
value of $97,300. Upon vote, the motion carried 3 to 0.
R05612- 008 - 036 -000 S S Simpson Properties LLC $135,700 $135,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $135,700.
Upon vote, the motion carried 3 to 0.
R05616- 001 - 013 -000 Andrew J Simmons Jr $134,000 Tabled
Motion: William O'Shea MOVED, SECONDED by Don Harris, to table the appeal and have the appraiser
confirm the data via a site inspection. Upon vote, the motion carried 3 to 0.
R05700- 006 - 020 -001 Lionel & Connie Yow Etal $2,411,600 $2,245,700
Motion: Don Harris MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $2,245,700. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 6: Old Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 7: New Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 8: Schedule Future Meetings
There was no discussion by the Board on the scheduling of future meetings.
AGENDA ITEM # 9: Adjournment
There being no further business to consider, Chairman Don Harris recessed the 2012 Board of
Equalization and Review at 8:45 p.m. until the next hearing date scheduled for Tuesday, August 21, 2012.
Respectfully submitted,,
ZCassandra Fo er
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